California Statutes
§ 30101. — 30101. (Amended by Stats. 1994, Ch. 146, Sec. 210.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 2. CHAPTER 2. Imposition of Tax·Art. 1. ARTICLE 1. Tax on Distributors
Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01
a.m. on January 1, 1994.
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California § 30101. (30101. (Amended by Stats. 1994, Ch. 146, Sec. 210.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. 4,432 Mastercases of Cigarettes
448 F.3d 1168 (Ninth Circuit, 2006)
Legislative History
Amended by Stats. 1994, Ch. 146, Sec. 210. Effective January 1, 1995.