Cal. Revenue and Taxation Code § 30162
Cal. Revenue and Taxation Code § 30162
California · California Revenue and Taxation Code · Status: effective · Effective 2003-01-01
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- Citation
- Cal. Revenue and Taxation Code § 30162, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922453
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Full text
(a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be generated by a technology capable of being read by a scanning or similar device and shall be encrypted with, at a minimum, the following information:
(1) The name and address of the distributor affixing the stamp or meter impression.
(2) The date the stamp or meter impression was affixed.
(3) The denominated value of the stamp or meter impression.
(b) The board shall prescribe by regulation the method and manner in which stamps or meter impressions are to be affixed to packages of cigarettes and may provide for the cancellation of stamps or meter impressions.
(c) This section shall become operative on January 1, 2005.