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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
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.