California Statutes
§ 30107. — 30107. (Amended by Stats. 1989, Ch. 634, Sec. 14.)
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 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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California § 30107. (30107. (Amended by Stats. 1989, Ch. 634, Sec. 14.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.