Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Index
All section references are to the Revenue and Taxation Code
A B C D E F H I J L M N O P R S T U V W
A
Administration and enforcement … 30451–30455
Annual hearing with taxpayers … 30458.3
Auction.
seized property, sale by Board at public auction … 30355
Audit, managed … 30457–30457.4
B
Bill of Rights … 30458–30459.7
Bond
amount … 30142
liquidation of security … 30146
requirements … 30141
wholesaler … 30156
withdrawal of surety … 30143
C
California Children and Families First Trust Fund, disposition of funds … 30131.3
California Taxpayers' Bill of Rights … 30458–30459.7
Cancellation of illegal determinations … 30421
Certificate of delinquency … 30303
Cigarette, defined … 30003
Cigarette and tobacco products surtax fund use of funds … 30122
Cigarette tax fund
refunds paid from … 30462
transfer to General Fund … 30462
Cities
population estimates … 30462.1
Collection
board, authority of … 30352
bond. See bond, under this title
creditors, notice of delinquency to … 30311
injunction against, prohibited … 30401
lien of tax. See lien of tax, under this title
notice to person other than taxpayer … 30315
notice to withhold
liability of creditor … 30314
notice to board … 30313
notice to creditors … 30311
transferability of credits … 30312
remedies for, cumulative … 30351
seizure and sale for
authority of board … 30355
bill of sale … 30357
deed … 30357
disposition of proceeds … 30358
notice of sale … 30356
procedure … 30356–30358
seizure and sale of cigarettes … 30475
seizure and sale of vending machines … 30475
suit for
attachment in … 30302
Attorney General, duty in … 30301
certificate of delinquency prima facie evidence of liability in … 30303
warrant for … 30341–30343
Common carriers
reports of … 30186
sales on board, taxable … 30104
sales to, exempt … 30104
Collection cost recover fee … 30354.7
Competitive grant program … 30474.5
Construction of provisions … 30002
Counterfeiting … 30473
Credit purchases
due date … 30168
D
Decedent; limitations; deficiency
determination … 30207.1
Deficiency determinations
basis … 30201
decedent … 30207.1
finality … 30263
interest … 30202
notice … 30206
offset … 30203
penalties … 30204, 30205, 30264
period … 30207
waiver … 30208
Dealer, defined … 30012
Definitions … 30002–30018
Determination of tobacco products tax rate … 30126 , 30123
Determination when no return filed
basis … 30221
finality … 30263
interest … 30223
notice … 30225
offsets … 30222
Disposition of proceeds … 30125, 30130.55, 30130.57, 30131.4, 30461, 30461.6, 30462
Web site posting … 30459.8
Disregard by board employee or officer … 30459.7
Distribution, defined … 30008
Distribution, presumption of … 30109
Distributor, defined … 30011
Distributor engaged in business in the state, defined … 30108
E
Earnings withheld … 30316
Education program … 30458.2
Electronic cigarettes, defined … 30121
Electronic earnings withholding orders… 30354.6
Electronic filing … 30193
Electronic funds transfer … 30190
definitions … 30191
relief of penalty … 30192
Employees of board … 30452
evaluation of, … 30458.6
Evidence
presumption of distribution … 30109
prima facie, certificate of delinquency is, of liability … 30303
Examination and investigation of records … 30454
Exemptions
distribution under bond or customs control … 30102.5
generally
claims for exemption … 30110
common carriers, sales to … 30104
federal instrumentalities, sale to … 30102
levies … 30459.3
manufacturer, sale by … 30103
single lot or shipment of 200 cigarettes or less … 30106
veterans' institutions, sale or gift to … 30105.5
Excess tax reimbursement; tobacco products … 30361.5
F
Face-to-face sale … 30101.7
Federal returns and reports … 30165.2
H
Hearings. See redeterminations, under this title
I
Illegal determination, cancellation of … 30421
Importer, defined … 30019
Importers, sales by original … 30105
Imposition of tax
California Children and Families First … 30131.2
Cigarette and Tobacco Products Surtax … 30123
cigarettes; rate of tax … 30101, 30123, 30130.51, 30131.2
collection by distributor … 30108
common carriers, sales on board … 30104
effective date … 30129
payment by consumer … 30106
sale by original importer … 30105
The California Healthcare, Research and Prevention Tobacco Tax … 30130.51
tobacco products, rate of tax … 30123, 30131.2
In this state, or, in the state, defined … 30013
Injunction against collection prohibited … 30401
Innocent spouse, relief for … 30285
Inspections by board … 30435
failure to allow … 30471
Installment payment agreement … 30354
annual statement … 30354.5
Interest
daily basis … 30281.5
deficiency determinations … 30202
determination when no return filed … 30223
excusable delay … 30282
extension of time for return or payment, upon … 30185
failure to pay … 30281
judgment for refund … 30406
managed audits … 30457.4
overpayment of tax … 30366, 30367
Investigation costs, reimbursement … 30482
J
Jeopardy determinations
administrative hearing … 30243.5
basis … 30241
finality … 30242
interest … 30281
penalty … 30281
redetermination, right to … 30243
service of notice … 30244
L
Levies
exemptions from … 30459.3
reimbursement of bank charges … 30459.4
release of … 30459.2
Licenses
automatic suspension … 30144
distributor's … 30140
issuance and display … 30147, 30157
permits not engaged in business in this state … 30140.1
transporter's. See transporters, requirements, under this title
wholesaler … 30155–30159
Lien of tax
mailing of preliminary notice of, … 30459.5
perfection of, and enforceability … 30322
priority of … 30321
Limitation period
decedent … 30207.1
deficiency determinations … 30207, 30207.1
financially disabled … 30362.1
refunds, claims for … 30362
refunds, suits for … 30403
refunds or credits
overpayments from levies or liens … 30178.3
M
Managed audit program … 30457–30457.4
Master Settlement Agreement compliance … 30165.1
federal returns and reports … 30165.2
violation defense … 30165.1
Meter impressions. See stamps and meter impressions, under this title
Multiagency task force … Chapter 8, Uncodified Sections.
N
Notices
seized property, notice of sale of … 30356
O
Oath, board may require re reports … 30454
Offenses
cigarettes without indicia in vending machine … 30476
counterfeiting … 30473
divulging of information … 30455
divulging of information by tax preparer … 30455.5
failure to allow inspection … 30471
failure to have license … 30149, 30159
failure to keep records … 30471
false reports … 30472
felony: intent to evade determination … 30480
prosecution for violations … 30481
selling unstamped cigarettes … 30474, 30474.5
seizure of cigarettes … 30475
violation of any other provisions of law … 30477
Offers in compromise … 30459.15
Offsets against overpayments
determination when no return … 30222
refunds … 30361
suit for refund … 30406
Overpayments. See refund or credit of taxes, under this title
P
Package, defined … 30015
Payment
board, to be made to … 30461
by consumer … 30107
due date … 30181
extensions … 30185
return, to accompany … 30184
stamps or impressions, without … 30165
Penalties
excusable delay … 30282
failure to file return … 30221, 30224
failure to pay determinations … 30264
fraudulent stamps … 30473.5
intentional disregard of law … 30204
negligence … 30204
retailer convicted twice … 30479
retailer purchasing from unauthorized person … 30478
selling or possessing counterfeit product … 30474.1
Permit, transporter's … 30431
Person, defined … 30010
Population
cities: estimates … 30462.1
Presumption of distribution … 30109
Prosecution costs, reimbursement … 30482
R
cigarettes … 30101, 30123, 30130.51, 30131.2
tobacco products … 30123, 30131.2
Records
examination of … 30454
failure to keep as required, misdemeanor … 30471
form to be prescribed by board … 30471
Redeterminations
due date … 30264
finality date … 30263
form and content … 30261.5
hearing by board … 30262
interest … 30281
notice … 30265
security, when board may require … 30243
Reimbursement
excess tax; tobacco products … 30361.5
Refund or credit of taxes
certification of claim by board … 30361
cost of affixing stamps and meter impressions … 30166–30172
credit in lieu of refund … 30176.2, 30178.2
defense for Master Settlement Agreement compliance … 30165.1, 30177
destroyed or unusable cigarettes … 30177
erroneous refunds, interest on … 30384
erroneous refunds, recovery of … 30381, 30383
exported tax-paid tobacco products … 30176.1
failure to file claim … 30364
form and content of claim … 30363
interest … 30179.1, 30366, 30367
limitation period … 30178.1, 30362
meter impressions, unused or unusable balance … 30362.2
notice of disallowance … 30365
refund claim where tax has not been paid in full; timely filing … 30176.2
returned tobacco products … 30176.2
stamps, unused or unusable … 30176–30177
suit to obtain
claim, necessity for … 30402
claim, not acted upon … 30404
grounds for, stated in claim … 30403
interest on judgment … 30406
judgment for assignee prohibited … 30407
limitation period … 30403
right to bring … 30403
timely suit, failure to bring … 30405
venue … 30403
Registration of unlicensed distributors … 30151
Reimbursement; investigation and prosecution costs … 30482
Relief for innocent spouse … 30285
Relief of tax, penalty and interest … 30284
Remedies cumulative … 30351
Reports
consumer … 30187
due date … 30181
electronic filing … 30193
extensions of time … 30185
failure to file
federal … 30165.2
interest … 30223
notice of determination, when … 30225
penalty re when fraud … 30224
wholesaler … 30188
false return, misdemeanor to make … 30471, 30472
form of, board to prescribe … 30182, 30183, 30186, 30187
licensed distributor … 30182
payment to accompany … 30184, 30186, 30187
registered distributor … 30183
sales on common carrier … 30186
Reports, supplemental … 30454
Return of property … 30459.2A
Returns. See reports, under this title
Revocation of license … 30459.6
Rules and regulations … 30451
S
Sale, defined … 30006
Security. See bond, under this title
Seizure and forfeiture … 30436–30449
Seizure and sale. See collection, under this title
Selling unstamped cigarettes … 30474, 30474.5
competitive grant program … 30474.5
Settlement authority … 30459.1
Spouse, innocent … 30285
Stamps and meter impressions
affixed to package … 30163
prohibition … 30165.1
defined … 30018
design, specification and denomination … 30162
determinations … 30173–30175
distributors, sale to, including credit, authorization, penalty and interest … 30166–30172
form to be prescribed by board … 30161
manner of affixing … 30162
refund … 30176–30179
transfer of stamps or meters … 30164
unused or unusable, redemption and refund for … 30176–30177
use of machines … 30164
Suit for refund. See refund or credit of taxes, under this title
Suit for tax. See collection, under this title
Suit to recover erroneous refund. See refund or credit of taxes, under this title
T
Tax, in lieu … 30111
Taxpayers' Bill of Rights … 30458–30459.7
Title of act … 30001
Tobacco products, defined … 30121, 30131.1
prohibition to pay tax on … 30165.1
Transporter, defined … 30014
Transporters, requirements
permit … 30431
possession of invoices … 30432
violation of transporter provisions … 30475
U
Unlicensed person
immediate liability … 30210
penalty … 30211
seizure and sale of property … 30212
Untaxed cigarette, defined … 30005
Untaxed tobacco product, defined … 30005.5
Use of funds … 30125, 30461–30462
Use or consumption, defined … 30009
V
Vendor-assisted sale … 30101.7
Violations. See offenses, under this title
W
Warrant for collection … 30341–30343
Web site posting; revenues and disbursements … 30459.8
Wholesaler
bond … 30156
defined … 30016
fee … 30156
license … 30155–30159
reports … 30188
Wholesale cost, defined … 30017
Written advice, reliance upon … 30284