Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Cigarette and Tobacco Products Tax Law


Article 1. Administration

Section 30451

30451. Enforcement by board; rules and regulations. The board shall enforce the provisions of this part and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.