Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 1 Cigarette and Tobacco Products Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 13. Cigarette Tax Chapter 1. General Provisions and Definitions (View entire chapter) 30001 Title 30002 Construction 30003 Cigarette 30005 Untaxed cigarette 30005.5 Untaxed tobacco product 30006 Sale 30008 Distribution 30009 Use or consumption 30010 Person 30011 Distributor 30012 Dealer 30013 In this State 30014 Transporter 30015 Package 30016 Wholesaler 30017 Wholesale cost 30018 Stamps and meter impressions 30019 Importer
