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California · Through 2026-09-13

RTC § 31003

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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 13.6 Healthy Outcomes and Prevention Education (HOPE) Act [31000. - 31008.]

For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.

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

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