Cal. Rev. & Tax. Code § 30106

Current through the 2023 Legislative Session.

Section 30106 - Tax inapplicable to use or consumption of untaxed cigarettes transported by individual for own use or consumption or obtained from certain instrumentalities

The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.

Ca. Rev. and Tax. Code § 30106

Amended by Stats. 1970, Ch. 547.