{"data":{"id":"us-ca/rtc-31003","jurisdiction":"us-ca","citation":"RTC § 31003","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act [31000. - 31008.]"],"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":"be73ddff0391cbc8e38fb314833dbca10bf9083c1895c8d8cfa115c4ed3271f0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-31002","next":"us-ca/rtc-31004"},"notice":"GroundRules: Original legal text. Not legal advice."}