Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30015

30015. Package. "Package" means the individual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. "Package" does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.

History.—Stats. 1967, p. 2515, operative August 1, 1967, substituted "packet" for "package" in the first sentence and added the second sentence.