PocketLaw | California Code | 13 - CIGARETTE TAX

13 - CIGARETTE TAX

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1 - General Provisions and Definitions

2 - Imposition of Tax

3 - Licenses, Bonds and Registration

3.5 - Stamps and Meter Machines

4 - Determinations

5 - Collection of Tax

6 - Overpayments and Refunds

7 - Requirements for Transporters

7.5 - Seizure and Forfeiture

8 - Administration

9 - Disposition of Proceeds

10 - Violations