Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3.5. STAMPS AND METER MACHINES.1

Article 1. Use of Stamps and Impressions

Section 30161

30161. Tax payment by use of stamps and impressions. Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.

History.—Added by Stats. 1961, p. 2315, operative July 16, 1961. Former Section 30161 was renumbered as Section 30151 by Stats. 1961, p. 2315, operative July 16, 1961, which added Chapter 3.5.

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