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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6

ARTICLE 2. Cigarette and Tobacco Products Surtax 30121-30130

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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▸Contents — California Revenue and Taxation Code

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