Revenue and Taxation Code section 30017

“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.

Source: Section 30017, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30017. (updated Sep. 21, 1989; accessed Nov. 10, 2025).

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Up to date

Verified:
Nov. 10, 2025

§ 30017's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30017

Original Source: Section 30017, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30017. (last accessed May 12, 2025).