Revenue and Taxation Code section 30018

(a)

“Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.

(b)

The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.

Source: Section 30018, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30018.­ (updated Sep. 30, 2002; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 30018's source at ca​.gov