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/§ 30111.
California Statutes

§ 30111. — 30111. (Amended by Stats. 1989, Ch. 634, Sec. 17.)

California § 30111.
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 § 30111. (30111. (Amended by Stats. 1989, Ch. 634, Sec. 17.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 30111. (2026).

Text

The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.

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Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 17. Effective September 21, 1989.
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California § 30111., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30111..