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

§ 30165

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

The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction.

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

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California Revenue and Taxation Code

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