Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 9 Cigarette and Tobacco Products Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 13. Cigarette Tax Chapter 9. Disposition of Proceeds (View entire chapter) 30461 Cigarette tax fund 30461.6 Disposition of fund 30462 Disposition of fund 30462.1 City population estimates 30463 Appropriation [Repealed.]