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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3.5. Stamps and Meter Machines 30161-30180›ARTICLE 1. Use of Stamps and Impressions 30161-30165.2

§ 30161

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1961, Ch. 884.)

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California Revenue and Taxation Code

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