§ 31003

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

For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.

(Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.)

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California Revenue and Taxation Code

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