yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 30107

Cal. Revenue and Taxation Code § 30107

California · California Revenue and Taxation Code · Status: effective · Effective 1989-09-21

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 30107, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922397
Permanent ID
ys:prov:922397@1
SHA-256
30693c2ca377e5e43ea1d4b7f3801c07b4b950b04aaedd15190bd32ed2fd58cc

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.