DIVISION 2. OTHER TAXES 6001-61050
PART 13. CIGARETTE TAX 30001-30483
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Sections in this part
- CHAPTER 1. General Provisions and Definitions 30001-30019
- CHAPTER 2. Imposition of Tax 30101-30131.6
- CHAPTER 3. Licenses, Bonds and Registration 30140-30159
- CHAPTER 3.5. Stamps and Meter Machines 30161-30180
- CHAPTER 4. Determinations 30181-30285
- CHAPTER 5. Collection of Tax 30301-30358
- CHAPTER 6. Overpayments and Refunds 30361-30421
- CHAPTER 7. Requirements for Transporters 30431-30432
- CHAPTER 7.5. Seizure and Forfeiture 30435-30449
- CHAPTER 8. Administration 30451-30459.8
- CHAPTER 9. Disposition of Proceeds 30461-30462.1
- CHAPTER 10. Violations 30471-30483
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