Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30018

30018. Stamps and meter impressions. (a) "Stamps and meter impressions" means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.

(b) The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.

History.—Added by Stats. 2002, Ch. 1124 (AB 3000), in effect September 30, 2002.