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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 8. Administration
Article 2. The California Taxpayers' Bill of Rights1
Section 30458
30458. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.