California Revenue and Taxation Code Section 30107

CA Rev & Tax Code § 30107 (2017)  

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

(Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)

Last modified: October 25, 2018