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California · Through 2026-09-13

RTC § 30105

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 2. Imposition of Tax [30101. - 30131.6.]
  5. ARTICLE 1. Tax on Distributors [30101. - 30111.]

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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