Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01 a.m. on January 1, 1994.
Cal. Rev. & Tax. Code § 30101
Tax on Distributors
Applied in 2 court decisions — leading case United States v. Mastercases of Cigarettes More or Less (2006)
Most recently applied in United States v. Mastercases of Cigarettes More or Less (June 2006)
Amended by Stats. 1994, Ch. 146, Sec. 210
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.