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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