Cal. Rev. & Tax. Code § 30107

Current through the 2023 Legislative Session.

Section 30107 - Taxes paid by user or consumer

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

Ca. Rev. and Tax. Code § 30107

Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.