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Business Taxes Law Guide – Revision 2013
BTLG Table of Contents
>
Cigarette and Tobacco Products Tax Law
> Chapter 1
Cigarette and Tobacco Products Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
(View entire chapter)
30001 Title
30002 Construction
30003 Cigarette
30005 Untaxed cigarette
30005.5 Untaxed tobacco product
30006 Sale
30008 Distribution
30009 Use or consumption
30010 Person
30011 Distributor
30012 Dealer
30013 In this State
30014 Transporter
30015 Package
30016 Wholesaler
30017 Wholesale cost
30018 Stamps and meter impressions
30019 Importer