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Cal. Revenue and Taxation Code § 30161

Cal. Revenue and Taxation Code § 30161

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 30161, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922452
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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.