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California · Through 2026-09-13

RTC § 30180

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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 3.5. Stamps and Meter Machines [30161. - 30180.]
  5. ARTICLE 5. Other Provisions Applicable [30180. - 30180.]

Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Sections 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings.

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

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