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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
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)
- 30001 Title
- 30002 Construction
- 30003 Cigarette
- 30005 Untaxed cigarette
- 30005.5 Untaxed tobacco product
- 30006 Sale
- 30008 Distribution
- 30009 Use or consumption
- 30010 Person
- 30011 Distributor
- 30012 Dealer
- 30013 In this State
- 30014 Transporter
- 30015 Package
- 30016 Wholesaler
- 30017 Wholesale cost
- 30018 Stamps and meter impressions
- 30019 Importer
Chapter 2. Imposition of Tax | (View entire chapter)
Article 1. Tax on Distributor
- 30101 Rate of tax
- 30101.7 Face-to-face sale
- 30102 Sale to certain federal instrumentalities
- 30102.5 Distribution under internal revenue bond or customs control
- 30103 Sale by manufacturer
- 30103.5 Sale or transfer to law enforcement
- 30104 Common carrier of passengers
- 30105 Sale by original importer
- 30105.5 Sale or gift to veterans' institutions
- 30106 Consumer exemption
- 30107 Payment by consumer
- 30108 Collection by distributor
- 30109 Presumption of distribution
- 30110 Claim for exemption
- 30111 In lieu tax; subject to sales and use taxes
Article 2. Cigarette and Tobacco Products Surtax
- 30121 Definitions
- 30122 Cigarette and Tobacco Products Surtax Fund
- 30123 Rate of tax; cigarettes; tobacco products
- 30124 Disposition of fund
- 30125 Use of funds
- 30126 Determination of tobacco products tax rate
- 30128 Effective date; article
- 30129 Imposition of tax; effective date
- 30130 Amendments to article
Article 2.5. The California Healthcare, Research and Prevention Tobacco Tax Act of 2016
- 30130.50 Definitions
- 30130.51 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax
- 30130.52 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes
- 30130.53 The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund
- 30130.54 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue
- 30130.55 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue
- 30130.56 Independent Audit and Disclosure
- 30130.57 Implementation and Administrative Costs
- 30130.58 Statutory References
Article 3. California Children and Families First Trust Fund Account
- 30131 Purpose
- 30131.1 Definitions
- 30131.2 Rate of tax; cigarettes; tobacco products
- 30131.3 Disposition of funds
- 30131.4 Use of funds
- 30131.5 Determination of tobacco products tax rate
- 30131.6 Imposition of tax; effective date
Chapter 3. Licenses, Bonds and Registration | (View entire chapter)
Article 1. Licenses and Bonds
- 30140 Distributor's license
- 30140.1 Licenses; persons not engaged in business in this State
- 30141 Bond requirements
- 30142 Amount of bond
- 30143 Withdrawal of surety
- 30144 Suspension of license
- 30146 Liquidation of security
- 30147 Issuance and display of license
- 30148 Revocation of license
- 30149 Misdemeanor
Article 2. Registration
Article 3. Wholesalers
- 30155 Wholesaler's license
- 30156 Fee or bond prohibited
- 30157 Issuance and display of license
- 30158 Revocation of license
- 30159 Misdemeanor
Chapter 3.5. Stamps and Meter Machines | (View entire chapter)
Article 1. Use of Stamps and Impressions
- 30161 Tax payment by use of stamps and impressions
- 30162 Design; manner of affixing
- 30163 Affixed to packages
- 30164 Use of machines; transfer of stamps or meters
- 30165 Tax payment without stamps or impressions
- 30165.1 Master Settlement Agreement compliance
- 30165.2 Federal returns and reports
Article 2. Sale to Distributors
- 30166 Payment for stamps and settings; discount
- 30166.1 Legislative report; evaluation of cost to apply stamps and settings
- 30167 Application for credit purchases
- 30168 Due date for credit purchases
- 30169 Authorization of agent
- 30170 Suspension of credit
- 30171 Penalty and interest
- 30172 Extension of time
Article 3. Determinations
Article 4. Refunds
- 30176 Unused stamps and meter settings
- 30176.1 Refunds; exported tax-paid tobacco products
- 30176.2 Refunds and credits; returned tobacco products
- 30177 Unusable or destroyed cigarettes
- 30177.5 Credit; stamps affixed or tax paid in violation of Attorney General certification
- 30178 Claim; limitation period
- 30178.1 Application for refund; limitation period
- 30178.2 Credit in lieu of refund
- 30178.3 Overpayments from levies or liens
- 30179 Interest
- 30179.1 Interest; limitations
Article 5. Other Provisions Applicable
Chapter 4. Determinations | (View entire chapter)
Article 1. Reports and Payments
- 30181 Due date
- 30182 Report by licensed distributor
- 30183 Report by registered distributor
- 30184 Remittance of tax
- 30185 Extension of time
- 30185.5 Extension of time; state of emergency proclamation
- 30186 Report of sales on common carrier
- 30187 Report of consumer
- 30188 Report by wholesaler
Article 1.1. Payment by Electronic Funds Transfer
- 30190 Electronic funds transfer payments
- 30191 Relief of penalty
- 30192 Definitions
- 30193 Electronic filing
Article 2. Deficiency Determinations
- 30201 Basis of deficiency determination
- 30202 Interest
- 30203 Offset
- 30204 Penalty
- 30205 Fraud penalty
- 30206 Notice of determination
- 30207 Statute of limitation
- 30207.1 Limitations; deficiency determination; decedent
- 30208 Waiver
Article 2.5. Payment by Unlicensed Persons
- 30210 Immediate liability for tax
- 30211 Penalty
- 30212 Seizure and sale of property
- 30213 Copy of determination
- 30214 Cumulative remedies
- 30215 Applicable penal provisions
Article 3. Determinations If No Report or Return Made
- 30221 Basis of determination; penalty
- 30222 Offset
- 30223 Interest
- 30224 Fraud penalty
- 30225 Notice of determination
Article 4. Jeopardy Determinations
- 30241 Basis of determination
- 30242 Finality date
- 30243 Petition for redetermination; security
- 30243.5 Administrative hearing
- 30244 Service of notice
Article 5. Redeterminations
- 30261 Petition for redetermination
- 30261.5 Form and content
- 30262 Oral hearing
- 30263 Finality date
- 30264 Due date; penalty
- 30265 Service of notice
- 30266 Decrease or increase of determination
Article 6. Interest and Penalties
- 30281 Interest and penalties
- 30281.5 Interest; daily basis
- 30282 Excusable delay
- 30283 Relief from interest; disaster
- 30283.5 Relief of interest
- 30284 Reasonable reliance on written advice; relief of tax, penalty, and interest
- 30285 Relief of spouse
Chapter 5. Collection of Tax | (View entire chapter)
Article 1. Suit for Tax
Article 1.5. Notice to Withhold
- 30311 Notice to creditors
- 30312 Transferability of credits
- 30313 Notice to board
- 30314 Liability of creditor
- 30315 Notice of levy
- 30316 Employer withheld earnings
Article 2. Priority and Lien of Tax 7181
Article 3. Warrant for Collection of Tax
Article 4. Miscellaneous Provisions
- 30351 Remedies; cumulative
- 30352 Board; authority of
- 30353 Furnishing of partnership agreement
- 30354 Installment payment agreement
- 30354.5 Installment payment annual statement
- 30354.7. Collection cost recovery fee
Article 5. Seizure and Sale
Chapter 6. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 30361 Credits and refunds
- 30361.5 Excess tax reimbursement; tobacco products
- 30362 Claim; limitations period
- 30362.1 Claim limitation; financially disabled
- 30362.2 Claim for Refund
- 30363 Form and content of claim
- 30364 Failure to file claim
- 30365 Notice of action
- 30366 Interest
- 30367 Disallowance of interest
Article 2. Recovery of Erroneous Refunds
- 30381 Erroneous refund. Actions
- 30382 Place of trial
- 30383 Rules of procedure, etc
- 30384 Interest on erroneous refunds
Article 3. Suit for Refund
- 30401 Enjoining collection forbidden
- 30402 Necessity of refund claim
- 30403 Action for refund; limitation
- 30404 When refund claim not acted upon
- 30405 Failure to bring suit within time
- 30406 Disposition of amount of judgment; interest
- 30407 Judgment for assignee forbidden
Article 4. Cancellations
Chapter 7. Requirements for Transporters | (View entire chapter)
Chapter 7.5. Seizure and Forfeiture | (View entire chapter)
- 30435 Inspections by board
- 30436 Property forfeited
- 30437 Notice of seizure and forfeiture
- 30438 Petition for release or recovery; limitation period
- 30439 Determination of petition
- 30440 Court action by petitioner; limitation period
- 30441 Deposit in lieu of property
- 30442 Court action by the board; limitation period
- 30443 Service of petition on interested persons
- 30444 Answer to petition
- 30445 Court procedure
- 30446 Court hearing; notice
- 30447 Court hearing; evidence
- 30448 Court order
- 30449 Sale and destruction of forfeited property
Chapter 8. Administration | (View entire chapter)
Article 1. Administration
- 30451 Enforcement by board; rules and regulations
- 30452 Employees and representatives of board
- 30453 Records
- 30454 Examination of records; supplemental reports
- 30455 Divulging of information forbidden
- 30455.5 Information confidential; tax preparer
- 30456 Certificate of notice
- 30457 Board determines which accounts are eligible
- 30457.1 Eligibility
- 30457.2 Information required to conduct self-audit
- 30457.3 Authority to examine records
- 30457.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 30458 Administration
- 30458.1 Taxpayers' Rights Advocate
- 30458.2 Education and information program
- 30458.3 Annual hearing with taxpayers
- 30458.4 Preparation of statements by board
- 30458.5 Limit on revenue collected or assessed
- 30458.6 Evaluation of employee's contact with taxpayers
- 30458.7 Plan to timely resolve claims and petitions
- 30458.8 Procedures relating to protest hearings
- 30458.9 Reimbursement of taxpayer
- 30459 Investigation for nontax administration purposes
- 30459.1 Settlement authority
- 30459.2 Release of levy
- 30459.2A Return of property
- 30459.3 Exemptions from levy
- 30459.4 Reimbursement of bank charges
- 30459.5 Mailing of preliminary notice of lien
- 30459.6 Revocation or suspension of license
- 30459.7 Disregard by board employee or officer
- 30459.8 Revenues and disbursements; Web site posting
- 30459.15 Offers in compromise
Uncodified Sections
Chapter 9. Disposition of Proceeds | (View entire chapter)
- 30461 Cigarette tax fund
- 30461.6 Disposition of fund
- 30462 Disposition of fund
- 30462.1 City population estimates
Chapter 10. Violations | (View entire chapter)
- 30471 Criminal penalties
- 30472 Criminal penalties
- 30473 Penalty for counterfeiting
- 30473.5 Penalty for fraudulent stamps
- 30474 Penalty for selling unstamped cigarettes
- 30474.1 Penalty for selling or possessing counterfeit cigarettes or tobacco products
- 30474.5 Competitive grant program
- 30475 Penalty for violation of transporter provisions
- 30476 Penalty for placing cigarettes without tax indicia in vending machine
- 30477 Violation of law
- 30478 Penalty; retailer purchasing from unauthorized persons
- 30479 Penalty; retailer convicted twice
- 30480 Felony offense
- 30481 Prosecution for violation
- 30482 Reimbursement of investigation and prosecution costs
- 30483 Restitution order collection
Health and Safety Code Provisions
Article 3. Master Settlement Agreement | (View entire article)
- 104555 Findings and declarations of the Legislature
- 104556 Definitions
- 104557 Tobacco manufacturer’s sale of cigarettes; requirements
- 104557.1 Escrow fund assignment
- 104558 Master Settlement Agreement moneys; security