Revenue and Taxation Code section 30180

Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Section 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Section 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings.

Source: Section 30180, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30180.­ (updated Oct. 4, 2005; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 30180's source at ca​.gov