Revenue and Taxation Code section 30105

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

Source: Section 30105, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30105. (updated Sep. 21, 1989; accessed Sep. 7, 2026).

30101
30101.7
30102
30102.5
30103
30103.5
30104
30105
30105.5
30106
30107
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30109
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30111

Up to date

Verified:
Sep. 7, 2026

§ 30105's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30105

Original Source: Section 30105, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30105. (last accessed May 12, 2025).