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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 5. Collection of Tax
Article 4. Miscellaneous Provisions
Section 30352
30352. Board; authority of. In all proceedings under this chapter the board may act on behalf of the people of the State of California.