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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 4. Determinations (View entire chapter)
Article 1. Reports and Payments
- 30181 Due date [Repealed.]
- 30181 Due date
- 30182 Report by licensed distributor [Repealed.]
- 30182 Report by licensed distributor
- 30183 Report by registered distributor
- 30184 Remittance of tax
- 30185 Extension of time
- 30185.5 Extension of time; state of emergency proclamation
- 30186 Report of sales on common carrier
- 30187 Report of consumer
- 30188 Report by wholesaler
Article 1.1. Payment by Electronic Funds Transfer
Article 2. Deficiency Determinations
- 30201 Basis of deficiency determination
- 30202 Interest
- 30203 Offset
- 30204 Penalty
- 30205 Fraud penalty
- 30206 Notice of determination
- 30207 Statute of limitation
- 30207.1 Limitations; deficiency determination; decedent
- 30208 Waiver
Article 2.5. Payment by Unlicensed Persons
Article 3. Determinations
If No Report or Return Made
- 30221 Basis of determination; penalty
- 30222 Offset
- 30223 Interest
- 30224 Fraud penalty
- 30225 Notice of determination
Article 4. Jeopardy Determinations
Article 5. Redeterminations
- 30261 Petition for redetermination
- 30261.5 Form and content
- 30262 Oral hearing
- 30263 Finality date
- 30264 Due date; penalty
- 30265 Service of notice
- 30266 Decrease or increase of determination
Article 6. Interest and Penalties
- 30281 Interest and penalties
- 30281.5 Interest; daily basis [Repealed.]
- 30281.5 Interest; daily basis
- 30282 Excusable delay
- 30283 Relief from interest; disaster
- 30283.5 Relief of interest
- 30284 Penalty interest rates [Repealed.]
- 30284 Reasonable reliance on written advice; relief of tax, penalty, and interest
- 30285 Relief of spouse