Revenue and Taxation Code section 31003

For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.

Source: Section 31003, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=31003. (accessed Apr. 24, 2025).

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31008

Last Updated

Apr. 24, 2025

§ 31003’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_31003

Original Source: Section 31003, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=31003. (last accessed Apr. 24, 2025).