California Statutes
§ 30102. — 30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)
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
(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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California § 30102. (30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Chemehuevi Indian Tribe v. California State Board of Equalization
757 F.2d 1047 (Ninth Circuit, 1985)
Legislative History
Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.