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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 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.