Cal. Rev. & Tax. Code § 30103

Current through the 2023 Legislative Session.
Section 30103 - Tax inapplicable to sale by manufacturer to distributor

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.

Ca. Rev. and Tax. Code § 30103

Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.