California Revenue and Taxation Code ARTICLE 1 - Tax on Distributors

• Section 30101.
  Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution...
• Section 30101.7.
  (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and...
• Section 30102.
  (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:(1) United States Army, Air...
• Section 30102.5.
  The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the...
• Section 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...
• Section 30103.5.
  (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law...
• Section 30104.
  The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged...
• Section 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...
• Section 30105.5.
  The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or...
• Section 30106.
  The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a...
• Section 30107.
  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...
• Section 30108.
  (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which...
• Section 30109.
  Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products,...
• Section 30110.
  Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.(Added by Stats....
• Section 30111.
  The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or...

Last modified: October 22, 2018