California § 30102. 30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)

California Statutes

§ 30102. — 30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)

California § 30102.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 30102. (30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 30102. (2026).

Text

(a)The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:

(1)United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.

(2)The United States Veterans’ Administration.

(b)This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.

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(a)
The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:
(1)
United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.
(2)
The United States Veterans’ Administration.
(b)
This section shall remain in effect
only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.