Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Cigarette and Tobacco Products Tax Annotations

CIGARETTE—Regulation 4001

Smokeless Cigarettes. "Flavor", a brand of smokeless cigarette which is made in part of tobacco or a tobacco derivative, is not designed for smoking and is therefore not a cigarette as defined in Revenue and Taxation Code Section 30003. 05/27/86.