Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.
Cal. Rev. & Tax. Code § 30161
Use of Stamps and Impressions
Applied in 2 court decisions — leading case People ex rel. Becerra v. Huber (2019)
Most recently applied in People ex rel. Becerra v. Huber (February 2019)
Added by Stats. 1961, Ch. 884.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.