California § 30161. 30161. (Added by Stats. 1961, Ch. 884.)

California Statutes

§ 30161. — 30161. (Added by Stats. 1961, Ch. 884.)

California § 30161.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 13.PART 13. CIGARETTE TAX

Ch. 3.5.CHAPTER 3.5. Stamps and Meter Machines

Art. 1.ARTICLE 1. Use of Stamps and Impressions

This text of California § 30161. (30161. (Added by Stats. 1961, Ch. 884.)) 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 § 30161. (2026).

Text

Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.

Free access — add to your briefcase to read the full text and ask questions with AI

Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.

Legislative History

Added by Stats. 1961, Ch. 884.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 30161., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30161..