Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
- FEDERAL LAWS RELATING TO STATE TAXATION. §§375–2346
- ANALYSIS OF CALIFORNIA CIGARETTE AND TOBACCO PRODUCTS TAX LAW
- 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. §§ 30451–30459.15.
- CHAPTER 9. DISPOSITION OF PROCEEDS. §§ 30461–30462.1.
- CHAPTER 10. VIOLATIONS. §§ 30471–30483.