California Statutes
§ 30105. — 30105. (Amended by Stats. 1989, Ch. 634, Sec. 12.)
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 sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.
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California § 30105. (30105. (Amended by Stats. 1989, Ch. 634, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.