California Revenue and Taxation Code ARTICLE 1 - Use of Stamps and Impressions

• Section 30161.
  Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165,...
• Section 30162.
  (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be...
• Section 30163.
  (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package...
• Section 30164.
  A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and...
• Section 30165.
  The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps...
• Section 30165.1.
  (a) The following definitions shall apply for purposes of this section:(1) “Board” means the State Board of Equalization.(2) “Brand family” means all styles of cigarettes sold under the...
• Section 30165.2.
  (a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed with...

Last modified: October 22, 2018