California Statutes
§ 30106. — 30106. (Amended by Stats. 1970, Ch. 547.)
California § 30106.
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 § 30106. (30106. (Amended by Stats. 1970, Ch. 547.)) 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.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30106. (2026).
Text
The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.
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Legislative History
Amended by Stats. 1970, Ch. 547.
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Bluebook (online)
California § 30106., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30106..