{"data":{"id":"us-ca/rtc-30110","jurisdiction":"us-ca","citation":"RTC § 30110","heading":"","body":"Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.","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":"14e8f44baccc0029fa0443d3c84a6d46168bd66eb4ebd2ad5a8707e178e3c774","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30109","next":"us-ca/rtc-30111"},"notice":"GroundRules: Original legal text. Not legal advice."}