GroundRules
RTC § 30107
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 2. Imposition of Tax [30101. - 30131.6.]
- ARTICLE 1. Tax on Distributors [30101. - 30111.]
The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.
Collected 2026-09-14T05:56:33Z. Source file · JSON