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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 (View entire chapter)
Article 1. Administration
- 30451 Enforcement by board; rules and regulations
- 30452 Employees and representatives of board
- 30453 Records
- 30454 Examination of records; supplemental reports
- 30455 Divulging of information forbidden
- 30455.5 Information confidential; tax preparer
- 30456 Certificate of notice
- 30457 Board determines which accounts are eligible
- 30457.1 Eligibility
- 30457.2 Information required to conduct self-audit
- 30457.3 Authority to examine records
- 30457.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 30458 Administration
- 30458.1 Taxpayers' Rights Advocate
- 30458.2 Education and information program
- 30458.3 Annual hearing with taxpayers
- 30458.4 Preparation of statements by board
- 30458.5 Limit on revenue collected or assessed
- 30458.6 Evaluation of employee's contact with taxpayers
- 30458.7 Plan to timely resolve claims and petitions
- 30458.8 Procedures relating to protest hearings
- 30458.9 Reimbursement of taxpayer
- 30459 Investigation for nontax administration purposes
- 30459.1 Settlement of disputed liabilities [Repealed.]
- 30459.1 Settlement authority
- 30459.15 Offers in compromise
- 30459.2 Settlement of disputed liabilities [Repealed.]
- 30459.2 Release of levy
- 30459.2A Return of property
- 30459.3 Exemptions from levy
- 30459.4 Reimbursement of bank charges
- 30459.5 Mailing of preliminary notice of lien
- 30459.6 Revocation or suspension of license
- 30459.7 Disregard by board employee or officer
- 30459.8 Revenues and disbursements; Web site posting