Revenue and Taxation Code section 30107

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

Source: Section 30107, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30107. (updated Sep. 21, 1989; accessed Sep. 1, 2025).

30101
30101.7
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30105.5
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30107
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Up to date

Verified:
Sep. 1, 2025

§ 30107's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30107

Original Source: Section 30107, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30107. (last accessed May 12, 2025).