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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 1. General Provisions and Definitions 30001-30019

§ 30018

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

(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.

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

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California Revenue and Taxation Code

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