Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Cigarette and Tobacco Products Tax Law


Article 2. Sale to Distributors

Section 30166.1

30166.1. Legislative report; evaluation of cost to apply stamps and settings. No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or impressions, bonding, warehousing, and leasing stamping equipment, including case cutters and packers, associated with applying stamps or meter impressions to cigarette packages. This report shall be updated every two years.

History.—Added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.