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.
Cal. Rev. & Tax. Code § 30107
Tax on Distributors
Amended by Stats. 1989, Ch. 634, Sec. 14
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.