DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483
CHAPTER 4. Determinations 30181-30285
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Sections in this part
- ARTICLE 1. Reports and Payments 30181-30188
- ARTICLE 1.1. Payment by Electronic Funds Transfer 30190-30193
- ARTICLE 2. Deficiency Determinations 30201-30208
- ARTICLE 2.5. Payment by Unlicensed Persons 30210-30215
- ARTICLE 3. Determinations If No Report or Return Made 30221-30225
- ARTICLE 4. Jeopardy Determinations 30241-30244
- ARTICLE 5. Redeterminations 30261-30266
- ARTICLE 6. Interest and Penalties 30281-30285
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