Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Cigarette and Tobacco Products Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations
Article 7. Tax Reports
Regulation 4031.1. Payment by Electronic Funds Transfer.
Reference: Sections 30190 and 30192, Revenue and Taxation Code.
Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.
History—Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.