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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 2.5. Payment by Unlicensed Persons1

Section 30214


30214. Cumulative remedies. The foregoing remedies of the state are cumulative.


1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.