Article 1 - TAX ON DISTRIBUTORS

Section 30101 - Distribution of cigarettes
Section 30101.7 - Legislative intent; retail sale of cigarettes
Section 30102 - Tax inapplicable to sales to federal military
Section 30102.5 - Tax inapplicable to distribution that is non-tax-paid and under internal revenue bond or customs control
Section 30103 - Tax inapplicable to sale by manufacturer to distributor
Section 30103.5 - Tax and surcharge inapplicable to sale or transfer to law enforcement agency
Section 30104 - Tax inapplicable to sale by distributor to common carriers engaged in interstate or foreign passenger service
Section 30105 - Tax inapplicable to sale by importer to distributor
Section 30105.5 - Tax inapplicable to sale or gift of federally tax-free cigarettes or tobacco products
Section 30106 - Tax inapplicable to use or consumption of untaxed cigarettes transported by individual for own use or consumption or obtained from certain instrumentalities
Section 30107 - Taxes paid by user or consumer
Section 30108 - Collection of tax from purchaser or donee
Section 30109 - Presumption
Section 30110 - Claim for exemption from tax
Section 30111 - Taxes in lieu of other taxes on privilege of distributing cigarettes or tobacco products