California Revenue and Taxation Code Section 30015

CA Rev & Tax Code § 30015 (2017)  

“Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.

(Amended by Stats. 1967, Ch. 963.)

Last modified: October 25, 2018