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Cal. Rev. & Tax. Code § 30018

General Provisions and Definitions

Known as the Cigarette and Tobacco Products Tax Law

The act spans §§ 30001–30019 (18 sections).

Added by Stats. 2002, Ch. 1124, Sec. 54

(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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.