Section 30107.

Cal. Revenue and Taxation Code - RTC § 30107.
in effect
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The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

References

referencesCal. Revenue and Taxation Code - RTC § 30008.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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