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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 5. Collection of Tax (View entire chapter)
Article 1. Suit for Tax
Article 1.5. Notice to Withhold
- 30311 Notice to creditors
- 30312 Transferability of credits
- 30313 Notice to board
- 30314 Liability of creditor
- 30315 Notice of levy
- 30316 Employer withheld earnings
Article 2. Priority and Lien of Tax 7181
- 30321 Priority of lien
- 30322 Recording certificate; lien [Repealed.]
- 30322 Liens; perfection and enforceability of
- 30323 Release of lien [Repealed.]
- 30323.5 Unenforceable liens [Repealed.]
- 30324 Certificate of release [Repealed.]
Article 3. Warrant for Collection of Tax
Article 4. Miscellaneous Provisions
- 30351 Remedies; cumulative
- 30352 Board; authority of
- 30353 Furnishing of partnership agreement
- 30354 Installment payment agreement
- 30354.5 Installment payment annual statement
- 30354.6 Electronic earnings withholding orders
- 30354.7 Collection cost recovery fee