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BTLG Table of Contents > Cigarette and Tobacco Products Tax Annotations > Cigarette—Regulation 4001

Cigarette and Tobacco Products Tax Annotations

Cigarette—Regulation 4001

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Smokeless Cigarettes. "Flavor", a brand of smokeless cigarette which is made in part of tobacco or a tobacco derivative, is not designed for smoking and is therefore not a cigarette as defined in Revenue and Taxation Code Section 30003. 05/27/86.