Rev. & Tax. Code, § 30103 · Article 1. Tax on Distributors

Rev. & Tax. Code, § 30103

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.

Notes and commentary — not statutory text

History

Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.

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&sectionNum=30103.
Text hash: sha256 9733a7fbb0ffc603ec4ec2cc7c75273220b079b556be71e6efeafa5477fd2ad8
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

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.