Revenue and Taxation Code § 30105
‹ § 30104§ 30105.5 ›Open in browserleginfo ↗30105.
The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.
(Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.)