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 2. Imposition of Tax.

Article 1. Tax on Distributors

Section 30110

30110. Claim for exemption. Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.