California Statutes
§ 30111. — 30111. (Amended by Stats. 1989, Ch. 634, Sec. 17.)
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 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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California § 30111. (30111. (Amended by Stats. 1989, Ch. 634, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 17. Effective September 21, 1989.