PART 13. CIGARETTE TAX

30001-30483

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CHAPTER 1. General Provisions and Definitions

30001-30019

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CHAPTER 2. Imposition of Tax

30101-30131.6

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ARTICLE 1. Tax on Distributors

30101-30111

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ARTICLE 2. Cigarette and Tobacco Products Surtax

30121-30130

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ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016

30130.50-30130.58

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ARTICLE 3. California Children and Families Trust Fund Account

30131-30131.6

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CHAPTER 3. Licenses, Bonds and Registration

30140-30159

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ARTICLE 1. Licenses and Bonds

30140-30149

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ARTICLE 2. Registration

30151

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ARTICLE 3. Wholesalers

30155-30159

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CHAPTER 3.5. Stamps and Meter Machines

30161-30180

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ARTICLE 1. Use of Stamps and Impressions

30161-30165.2

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ARTICLE 2. Sale to Distributors

30166-30172

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ARTICLE 3. Determinations

30173-30175

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ARTICLE 4. Refunds

30176-30179.1

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ARTICLE 5. Other Provisions Applicable

30180

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CHAPTER 4. Determinations

30181-30285

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ARTICLE 1. Reports and Payments

30181-30188

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ARTICLE 1.1. Payment by Electronic Funds Transfer

30190-30193

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ARTICLE 2. Deficiency Determinations

30201-30208

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ARTICLE 2.5. Payment by Unlicensed Persons

30210-30215

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ARTICLE 3. Determinations If No Report or Return Made

30221-30225

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ARTICLE 4. Jeopardy Determinations

30241-30244

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ARTICLE 5. Redeterminations

30261-30266

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ARTICLE 6. Interest and Penalties

30281-30285

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CHAPTER 5. Collection of Tax

30301-30358

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ARTICLE 1. Suit for Tax

30301-30303

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ARTICLE 1.5. Notice to Withhold

30311-30316

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ARTICLE 2. Priority and Lien of Tax

30321-30322

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ARTICLE 3. Warrant for Collection of Tax

30341-30343

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ARTICLE 4. Miscellaneous Provisions

30351-30354.7

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ARTICLE 5. Seizure and Sale

30355-30358

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CHAPTER 6. Overpayments and Refunds

30361-30421

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ARTICLE 1. Claim for Refund

30361-30367

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ARTICLE 2. Recovery of Erroneous Refunds

30381-30384

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ARTICLE 3. Suit for Refund

30401-30407

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ARTICLE 4. Cancellations

30421

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CHAPTER 7. Requirements for Transporters

30431-30432

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CHAPTER 7.5. Seizure and Forfeiture

30435-30449

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CHAPTER 8. Administration

30451-30459.8

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ARTICLE 1. Administration

30451-30457.4

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ARTICLE 2. The California Taxpayers’ Bill of Rights

30458-30459.8

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CHAPTER 9. Disposition of Proceeds

30461-30462.1

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CHAPTER 10. Violations

30471-30483

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