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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 1. General Provisions and Definitions 30001-30019

§ 30017

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.

(Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)

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California Revenue and Taxation Code

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