Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 8. ADMINISTRATION. (View entire chapter)
Article 1 Administration
- 30451 Enforcement by board; rules and regulations
- 30452 Employees and representatives of board
- 30453 Records
- 30454 Examination of records; supplemental reports
- 30455 Divulging of information forbidden
- 30455.5 Information confidential; tax preparer
- 30456 Certificate of notice.
Article 2 The California Taxpayers' Bill of
- 30458.7 Plan to timely resolve claims and petitions
- 30458.8 Procedures relating to protest hearings
- 30458.9 Reimbursement of taxpayer
- 30459 Investigation for nontax administration purposes
- 30459.1 Settlement authority
- 30459.2 Release of levy
- 30459.2A Return of property
- 30459.3 Exemptions from levy
- 30459.4 Reimbursement of bank charges
- 30459.5 Mailing of preliminary notice of lien
- 30459.6 Revocation or suspension of license
- 30459.7 Disregard by board employee or officer
- 30459.8 Revenues and disbursements; Web site posting
- 30459.15 Offers in compromise