DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 8. Administration 30451-30459.8›ARTICLE 2. The California Taxpayers’ Bill of Rights 30458-30459.8

§ 30458

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

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

(Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)

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California Revenue and Taxation Code

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