California § 30106 - The taxes imposed by this part shall not apply to the use or consumption of untax
Full text of California Public Contract Code - PCC § 30106 — The taxes imposed by this part shall not apply to the use or consumption of untax, with citation guidance and answers to common questions.
§ 30106. The taxes imposed by this part shall not apply to the use or consumption of untax
The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 30106
What does Public Contract Code - PCC § 30106 cover?
Section 30106 ("The taxes imposed by this part shall not apply to the use or consumption of untax") 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 § 30106?
A common citation format is "Public Contract Code - PCC § 30106" (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 § 30106 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.