Cal. Rev. & Tax. Code § 30105

Current through the 2023 Legislative Session.
Section 30105 - Tax inapplicable to sale by importer to distributor

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

Ca. Rev. and Tax. Code § 30105

Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.