California Statutes
§ 30163. — 30163. (Amended by Stats. 2000, Ch. 18, Sec. 1.)
California·Code RTC Revenue 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
(a)Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of cigarettes prior to the distribution of the cigarettes.
(b)No stamp or meter impression may be affixed to, or made upon, any package of cigarettes if any one of the following occurs:
(1)The package does not comply with all requirements of the Federal
Cigarette Labeling and Advertising Act (15 U.S.C. Sec. 1331 and following) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States.
(2)The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the pro
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California § 30163. (30163. (Amended by Stats. 2000, Ch. 18, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
PTI, Inc. v. Philip Morris Inc.
100 F. Supp. 2d 1179 (C.D. California, 2000)
United States v. 4,432 Mastercases of Cigarettes
448 F.3d 1168 (Ninth Circuit, 2006)
Big Sandy Rancheria Enterprises v. Becerra
(E.D. California, 2019)
Legislative History
Amended by Stats. 2000, Ch. 18, Sec. 1. Effective May 5, 2000.