Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2. The California Taxpayers' Bill of Rights1

Section 30458.3

30458.3. Annual hearing with taxpayers. The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Cigarette and Tobacco Products Tax Law that may further advance voluntary compliance and improve the relationship between taxpayers and government.

History.—Stats. 2004, Ch. 634 (AB 2030), in effect January 1, 2005, substituted "at least two hearings per year" for "an annual hearing" after "The board shall conduct", substituted "that" for "which" after "Products Tax Law", substituted "advance" for "improve" after "may further", and added "improve" after "compliance and".

1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.