§ 31003
39 words·~1 min read·
/ca/revenue-and-taxation-code/31003A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.