Laws, Regulations, and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Revenue and Taxation Code Provisions
- Chapter 1. General Provisions and Definitions. §§ 30001–30019
- Chapter 2. Imposition of Tax. §§ 30101–30131.6
- Chapter 3. Licenses, Bonds and Registration. §§ 30140–30159
- Chapter 3.5. Stamps and Meter Machines. §§ 30161–30180
- Chapter 4. Determinations. §§ 30181–30285
- Chapter 5. Collection of Tax. §§ 30301–30358
- Chapter 6. Overpayments and Refunds. §§ 30361–30421