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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 8. Administration
Article 1. Administration
Section 30451
30451. Enforcement by board; rules and regulations. The board shall enforce the provisions of this part and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.