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 10. Violations [30471 - 30483]
( Chapter 10 added by Stats. 1959, Ch. 1040. ) 30482.
Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court.
All moneys remitted to the board under this part shall be transmitted to the Treasurer who shall deposit it into the State Treasury and credit it to the Cigarette Tax Fund.
(Added by Stats. 2003, Ch. 890, Sec. 20. Effective January 1, 2004.)