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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 4. Determinations.

Article 1. Reports and Payments

Section 30184


30184. Remittance of tax. The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.

History—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or return" after "report".