Rev. & Tax. Code, § 30102 · Article 1. Tax on Distributors
Rev. & Tax. Code, § 30102
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:
(1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.
(2) The United States Veterans’ Administration.
(b) This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.
Notes and commentary — not statutory text
History
Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30102.
- Text hash
- sha256 7d9cd30e0d05682ec1765ea73a5003ef3286112684b8ef2c1c2d03d0ac27b04b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
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Revenue and Taxation Code
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