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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 5. Redeterminations

Section 30265


30265. Service of notice. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.

History—Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, deleted "personally or by mail" after "served".