Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS. (View entire chapter)
Article 1 Reports and Payments
- 30181 Due date
- 30182 Report by licensed distributor
- 30183 Report by registered distributor
- 30184 Remittance of tax
- 30185 Extension of time
- 30186 Report of sales on common carrier
- 30187 Report of consumer
- 30188 Report by wholesaler
Article 1.1 Payment by Electronic Funds Transfer
Article 2 Deficiency Determinations
- 30201 Basis of deficiency determination
- 30202 Interest
- 30203 Offset
- 30204 Penalty
- 30205 Fraud penalty
- 30206 Notice of determination
- 30207 Statute of limitation
- 30207.1 Limitations; deficiency determination; decedent
- 30208 Waiver
Article 2.5 Payment by Unlicensed Persons
Article 3 Determinations
If No Report or Return Made
- 30221 Basis of determination; penalty
- 30222 Offset
- 30223 Interest
- 30224 Fraud penalty
- 30225 Notice of determination
Article 4 Jeopardy Determinations
Article 5 Redeterminations
- 30261 Petition for redetermination
- 30261.5 Form and content
- 30262 Oral hearing
- 30263 Finality date
- 30264 Due date; penalty
- 30265 Service of notice
- 30266 Decrease or increase of determination