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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 1 - General Provisions and Definitions
Section 30017.
Universal Citation: CA Rev & Tax Code § 30017 (2017)
30017.
“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
(Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)
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