Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax

Table of Contents

Federal Laws Relating to State Taxation

Analysis of California Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code Provisions

Chapter 1. General Provisions and Definitions | (View entire chapter)

Chapter 2. Imposition of Tax | (View entire chapter)

Article 1. Tax on Distributor

Article 2. Cigarette and Tobacco Products Surtax

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

Article 3. California Children and Families First Trust Fund Account

Chapter 3. Licenses, Bonds and Registration | (View entire chapter)

Article 1. Licenses and Bonds

Article 2. Registration

Article 3. Wholesalers

Chapter 3.5. Stamps and Meter Machines | (View entire chapter)

Article 1. Use of Stamps and Impressions

Article 2. Sale to Distributors

Article 3. Determinations

Article 4. Refunds

Article 5. Other Provisions Applicable

Chapter 4. Determinations | (View entire chapter)

Article 1. Reports and Payments

Article 1.1. Payment by Electronic Funds Transfer

Article 2. Deficiency Determinations

Article 2.5. Payment by Unlicensed Persons

Article 3. Determinations If No Report or Return Made

Article 4. Jeopardy Determinations

Article 5. Redeterminations

Article 6. Interest and Penalties

Chapter 5. Collection of Tax | (View entire chapter)

Article 1. Suit for Tax

Article 1.5. Notice to Withhold

Article 2. Priority and Lien of Tax 7181

Article 3. Warrant for Collection of Tax

Article 4. Miscellaneous Provisions

Article 5. Seizure and Sale

Chapter 6. Overpayments and Refunds | (View entire chapter)

Article 1. Claim for Refund

Article 2. Recovery of Erroneous Refunds

Article 3. Suit for Refund

Article 4. Cancellations

Chapter 7. Requirements for Transporters | (View entire chapter)

Chapter 7.5. Seizure and Forfeiture | (View entire chapter)

Chapter 8. Administration | (View entire chapter)

Article 1. Administration

Article 2. The California Taxpayers' Bill of Rights

Uncodified Sections

Chapter 9. Disposition of Proceeds | (View entire chapter)

Chapter 10. Violations | (View entire chapter)

Health and Safety Code Provisions

Article 3. Master Settlement Agreement | (View entire article)


Table of Cases