DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 5. Collection of Tax 30301-30358›ARTICLE 4. Miscellaneous Provisions 30351-30354.7
§ 30352
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
In all proceedings under this chapter the board may act on behalf of the people of the State of California.
(Added by Stats. 1959, Ch. 1040.)
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