Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 8. Administration [30451 - 30459.8]
( Chapter 8 added by Stats. 1959, Ch. 1040. ) ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8]
( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) 30458.
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.)