California Legal Codes and Statutes

Part 13 - CIGARETTE TAX

California Revenue and Taxation Code — §§ 30001-30483

Chapter 1 - General Provisions and Definitions
§§ 30001-30019
Chapter 2 - Imposition of Tax
§§ 30101-30131.6
Article 1 - Tax on Distributors
§§ 30101-30111
Article 2 - Cigarette and Tobacco Products Surtax
§§ 30121-30130
Article 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016
§§ 30130.50-30130.58
Article 3 - California Children and Families Trust Fund Account
§§ 30131-30131.6
Chapter 3 - Licenses, Bonds and Registration
§§ 30140-30159
Article 1 - Licenses and Bonds
§§ 30140-30149
Article 2 - Registration
§§ 30151
Article 3 - Wholesalers
§§ 30155-30159
Chapter 3.5 - Stamps and Meter Machines
§§ 30161-30180
Article 1 - Use of Stamps and Impressions
§§ 30161-30165.2
Article 2 - Sale to Distributors
§§ 30166-30172
Article 3 - Determinations
§§ 30173-30175
Article 4 - Refunds
§§ 30176-30179.1
Article 5 - Other Provisions Applicable
§§ 30180
Chapter 4 - Determinations
§§ 30181-30285
Article 1 - Reports and Payments
§§ 30181-30188
Article 1.1 - Payment by Electronic Funds Transfer
§§ 30190-30193
Article 2 - Deficiency Determinations
§§ 30201-30208
Article 2.5 - Payment by Unlicensed Persons
§§ 30210-30215
Article 3 - Determinations If No Report or Return Made
§§ 30221-30225
Article 4 - Jeopardy Determinations
§§ 30241-30244
Article 5 - Redeterminations
§§ 30261-30266
Article 6 - Interest and Penalties
§§ 30281-30285
Chapter 5 - Collection of Tax
§§ 30301-30358
Article 1 - Suit for Tax
§§ 30301-30303
Article 1.5 - Notice to Withhold
§§ 30311-30316
Article 2 - Priority and Lien of Tax
§§ 30321-30322
Article 3 - Warrant for Collection of Tax
§§ 30341-30343
Article 4 - Miscellaneous Provisions
§§ 30351-30354.7
Article 5 - Seizure and Sale
§§ 30355-30358
Chapter 6 - Overpayments and Refunds
§§ 30361-30421
Article 1 - Claim for Refund
§§ 30361-30367
Article 2 - Recovery of Erroneous Refunds
§§ 30381-30384
Article 3 - Suit for Refund
§§ 30401-30407
Article 4 - Cancellations
§§ 30421
Chapter 7 - Requirements for Transporters
§§ 30431-30432
Chapter 7.5 - Seizure and Forfeiture
§§ 30435-30449
Chapter 8 - Administration
§§ 30451-30459.8
Article 1 - Administration
§§ 30451-30457.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 30458-30459.8
Chapter 9 - Disposition of Proceeds
§§ 30461-30462.1
Chapter 10 - Violations
§§ 30471-30483