Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3.5. STAMPS AND METER MACHINES.1

Article 5. Other Provisions Applicable

Section 30180

30180. Other provisions applicable. Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Sections 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings.

History.—Added by Stats. 1961, p. 2318, operative July 16, 1961. Stats. 1982, Ch. 454, in effect January 1, 1983, rephrased the entire section. Stats. 2005, Ch. 519 (AB 1765), in effect October 4, 2005, but operative January 1, 2006, added "and" after "(commencing with Section 30221)", and deleted ", and 6 (commencing with Section 30281)" after "(commencing with Section 30241)", in the first sentence.

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