Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 13 - CIGARETTE TAXChapter 2 - IMPOSITION OF TAX
Article 1 - TAX ON DISTRIBUTORS
Section 30102.5 - Tax inapplicable to distribution that is non-tax-paid and under internal revenue bond or customs control

Cal. Rev. & Tax. Code § 30102.5

Download
PDF
Current through the 2023 Legislative Session.
Section 30102.5 - Tax inapplicable to distribution that is non-tax-paid and under internal revenue bond or customs control

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 Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.

Ca. Rev. and Tax. Code § 30102.5

Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.