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California Revenue and Taxation Code PART 13 - CIGARETTE TAX
California Revenue and Taxation Code PART 13 - CIGARETTE TAX
CHAPTER 1 - General Provisions and Definitions
30001-30019
CHAPTER 2 - Imposition of Tax
30101-30131.6
CHAPTER 3 - Licenses, Bonds and Registration
30140-30159
CHAPTER 3.5 - Stamps and Meter Machines
30161-30180
CHAPTER 4 - Determinations
30181-30285
CHAPTER 5 - Collection of Tax
30301-30358
CHAPTER 6 - Overpayments and Refunds
30361-30421
CHAPTER 7 - Requirements for Transporters
30431-30432
CHAPTER 7.5 - Seizure and Forfeiture
30435-30449
CHAPTER 8 - Administration
30451-30459.8
CHAPTER 9 - Disposition of Proceeds
30461-30462.1
CHAPTER 10 - Violations
30471-30483
Last modified: October 22, 2018