Collections
California Codes
RTC
2
13
Cigarette Tax [30001. - 30483.]
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1
General Provisions and Definitions [30001. - 30019.]
2
Imposition of Tax [30101. - 30131.6.]
3
Licenses, Bonds and Registration [30140. - 30159.]
3.5
Stamps and Meter Machines [30161. - 30180.]
4
Determinations [30181. - 30285.]
5
Collection of Tax [30301. - 30358.]
6
Overpayments and Refunds [30361. - 30421.]
7
Requirements for Transporters [30431. - 30432.]
7.5
Seizure and Forfeiture [30435. - 30449.]
8
Administration [30451. - 30459.8.]
9
Disposition of Proceeds [30461. - 30462.1.]
10
Violations [30471. - 30483.]