California Revenue and Taxation Code 30018 – (a) “Stamps and meter impressions” means the indicia of payment …
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(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.
Terms Used In California Revenue and Taxation Code 30018
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(Added by Stats. 2002, Ch. 1124, Sec. 54. Effective September 30, 2002.)