Revenue and Taxation Code § 30103
‹ § 30102.5§ 30103.5 ›Open in browserleginfo ↗30103.
The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
(Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.)