Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions

Section 30001

30001. Title. This part is known and may be cited as the "Cigarette and Tobacco Products Tax Law."

History—Stats. 1989, Ch. 634, in effect September 21, 1989 added "and Tobacco Products" after "Cigarette".