DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 1. General Provisions and Definitions 30001-30019
§ 30001
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
(Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September 21, 1989.)
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