California § 30103.5 - The tax and surcharge imposed by this part shall not apply to the sale or transfe
Full text of California Public Contract Code - PCC § 30103.5 — The tax and surcharge imposed by this part shall not apply to the sale or transfe, with citation guidance and answers to common questions.
§ 30103.5. The tax and surcharge imposed by this part shall not apply to the sale or transfe
(a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or transfer is authorized by the board. (b) A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140. (c) A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 30103.5
What does Public Contract Code - PCC § 30103.5 cover?
Section 30103.5 ("The tax and surcharge imposed by this part shall not apply to the sale or transfe") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 30103.5?
A common citation format is "Public Contract Code - PCC § 30103.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 30103.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.