§ 30018
62 words·~1 min read·
/ca/revenue-and-taxation-code/30018A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)“Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.
(b)The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.