Home/California/Statutes/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/§ 30102.5.
California Statutes

§ 30102.5. — 30102.5. (Amended by Stats. 1989, Ch. 634, Sec. 9.)

California § 30102.5.
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 § 30102.5. (30102.5. (Amended by Stats. 1989, Ch. 634, Sec. 9.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 30102.5. (2026).

Text

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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Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.

Nearby Sections

2
§ 30102.
30102. (Amended by Stats. 1992, Ch. 1336, Sec. 6.)
§ 30102.5.
30102.5. (Amended by Stats. 1989, Ch. 634, Sec. 9.)
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California § 30102.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30102.5..