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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Licensing Act
Business and Professions Code
Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003
Chapter 1. General Provisions and Definitions (View entire chapter)
- 22970 Title
- 22970.1 Legislative findings and declarations
- 22970.2 Administration
- 22970.3 Tobacco Tax Compliance Task Force
- 22971 Definitions
- 22971.1 Performance audit
- 22971.2 Enforcement by Board; rules and regulations
- 22971.3 Local preemption
- 22971.4 Constitutional exemption
- 22971.5 Service of notice