{"data":{"id":"us-ca/rtc-30103","jurisdiction":"us-ca","citation":"RTC § 30103","heading":"","body":"The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9733a7fbb0ffc603ec4ec2cc7c75273220b079b556be71e6efeafa5477fd2ad8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30102.5","next":"us-ca/rtc-30103.5"},"notice":"GroundRules: Original legal text. Not legal advice."}