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
30165. Tax payment without stamps or impressions. The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction.
History.—Added by Stats. 1961, p. 2316, operative July 16, 1961.
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.