{"data":{"id":"us-ca/rtc-30107","jurisdiction":"us-ca","citation":"RTC § 30107","heading":"","body":"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.","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":"30693c2ca377e5e43ea1d4b7f3801c07b4b950b04aaedd15190bd32ed2fd58cc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30106","next":"us-ca/rtc-30108"},"notice":"GroundRules: Original legal text. Not legal advice."}