California Statutes
§ 30102.5. — 30102.5. (Amended by Stats. 1989, Ch. 634, Sec. 9.)
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
The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.
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California § 30102.5. (30102.5. (Amended by Stats. 1989, Ch. 634, Sec. 9.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.