§ 30161
73 words·~1 min read·
/ca/revenue-and-taxation-code/30161A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.