§ 30103.5. — 30103.5. (Amended by Stats. 1999, Ch. 941, Sec. 34.)

California § 30103.5.

• Jurisdiction: 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

Text

(a)
The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or
transfer is authorized by the board.
(b)
A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140.
(c)
A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions.

Legislative History

Amended by Stats. 1999, Ch. 941, Sec. 34. Effective January 1, 2000.