Revenue and Taxation Code section 30161

Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.

Source: Section 30161, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30161. (accessed May 4, 2025).

30161
30162
30163
30164
30165
30165.1
30165.2

Last Updated

Apr. 24, 2025

§ 30161’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30161

Original Source: Section 30161, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30161. (last accessed Apr. 24, 2025).