California Revenue and Taxation Code

§ 30018

RTC § 30018 Effective Sep 30, 2002Div. 2 · Part 13 · Ch. 1

Statute text

(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.

Legislative history

Added by Stats. 2002, Ch. 1124, Sec. 54. Effective September 30, 2002.