Home › California › CA RTC › … Division 2 — Other Taxes › Part 13 — Cigarette Tax › Chapter 2 — Imposition of Tax › Article 1 — Tax on Distributors › Cal. Rev. & Tax. Code § 30107
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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 user or consumer.
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