Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Cigarette and Tobacco Products Tax Annotations Cigarette and Tobacco Products Tax Annotations View all Cigarette Indians—Sections 30101, 30123, and 30131.2 Partnership Rate of Tax; Tobacco Products—Section 30123(b) Seized Inventory Tobacco Products—Section 30121(b) Tobacco Products Tax Reimbursement Published Annotations Deleted Annotations