Section 30018 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 1.
30018
. (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.