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Alert from California Department of Tax and Fee Administration

ALERT

If you have been affected by a California disaster, please refer to our State of Emergency Tax Relief page for a list of declared disasters and instructions on how to apply for relief.

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Laws, Regulations, and Annotations

Lawguide Search

Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 10

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax

Chapter 10. Violations (View entire chapter)


  • 30471 Criminal penalties
  • 30472 Criminal penalties
  • 30473 Penalty for counterfeiting
  • 30473.5 Penalty for fraudulent stamps
  • 30474 Penalty for selling unstamped cigarettes
  • 30474.1 Penalty for selling or possessing counterfeit cigarettes or tobacco products
  • 30474.5 Competitive grant program
  • 30475 Penalty for violation of transporter provisions
  • 30476 Penalty for placing cigarettes without tax indicia in vending machine
  • 30477 Violation of law
  • 30478 Penalty; retailer purchasing from unauthorized persons
  • 30479 Penalty; retailer convicted twice
  • 30480 Felony offense
  • 30481 Prosecution for violation
  • 30482 Reimbursement of investigation and prosecution costs
  • 30483 Restitution order collection

Leadership

  • Gavin Newsom
    Governor
  • Nick Maduros
    Secretary, Government Operations Agency
  • Trista Gonzalez
    Director, CDTFA

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© California Department of Tax and Fee Administration

Website Accessibility Certification

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors.

Agency

California Department of Tax and Fee Administration

Certification date

June 5, 2025

Accessibility Technology Inquiry

The undersigned certify that, as of June 5, 2025, the website of the California Department of Tax and Fee Administration is designed, developed, and maintained to be accessible. This denotes compliance with the following:

  • California Government Code Sections 7405, 11135, and 11546.1
  • Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
  • At a minimum Level AA success criteria
Trista Gonzalez Signature
June 25, 2025
Trista Gonzalez
Director
Scott Capulong Signature
June 6, 2025
Scott Capulong
Chief Information Officer