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 30002

30002. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.

Note.—Sec. 2, Statutes 1959, p. 3081, provided, "If any provision of this act is declared unconstitutional or invalid, for any reason, the remainder of the act shall not thereby be invalidated but shall remain in full force and effect."