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/§ 30107.
California Statutes

§ 30107. — 30107. (Amended by Stats. 1989, Ch. 634, Sec. 14.)

California § 30107.
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 § 30107. (30107. (Amended by Stats. 1989, Ch. 634, Sec. 14.)) 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 § 30107. (2026).

Text

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

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Related

Big Sandy Rancheria Enterprises v. Becerra
(E.D. California, 2019)

Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.
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California § 30107., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30107..