§ 30105.5. — 30105.5. (Amended by Stats. 1989, Ch. 634, Sec. 13.)

California § 30105.5.

• 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

The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home of the State of California or a hospital or domiciliary facility of the United States Veterans’ Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax shall not be imposed with respect to the use or consumption of such cigarettes or tobacco products by the institution or by the veteran patients or
domiciliaries.

Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 13. Effective September 21, 1989.