California Revenue and Taxation Code (RTC)

Division 2. Other Taxes - Part 13. Cigarette Tax.

Table of Sections

Section

Headnote

CHAPTER 1

GENERAL PROVISIONS AND DEFINITIONS

CHAPTER 2

IMPOSITION OF TAX

Article 1

Tax on Distributors

Article 2

Cigarette and Tobacco Products Surtax

Article 2.5

California Healthcare, Research and Prevention Tobacco Tax Act of 2016

Article 3

California Children and Families Trust Fund Account

CHAPTER 3

LICENSES, BONDS AND REGISTRATION

Article 1

Licenses and Bonds

Article 2

Registration

Article 3

Wholesalers

CHAPTER 4

DETERMINATIONS

Article 1

Reports and Payments

Article 1.1

Payment by Electronic Funds Transfer

Article 2

Deficiency Determinations

Article 2.5

Payment by Unlicensed Persons

Article 3

Determinations If No Report or Return Made

Article 4

Jeopardy Determinations

Article 5

Redeterminations
Article 6

Interest and Penalties

CHAPTER 5

COLLECTION OF TAX

Article 1

Suit for Tax

Article 1.5

Notice to Withhold

Article 2

Priority and Lien of Tax

Article 3

Warrant for Collection of Tax

Article 4

Miscellaneous Provisions

Article 5

Seizure and Sale

CHAPTER 6

OVERPAYMENTS AND REFUNDS

Article 1

Claim for Refund

Article 2

Recovery of Erroneous Funds

Article 3

Suit for Refund

Article 4

Cancellations

CHAPTER 7

REQUIREMENTS FOR TRANSPORTERS

CHAPTER 7.5

SEIZURE AND FORFEITURE

CHAPTER 8

ADMINISTRATION

Article 1

Administration

Article 2

The California Taxpayers' Bill of Rights

CHAPTER 9

DISPOSITION OF PROCEEDS

CHAPTER 10

VIOLATIONS

You May Be Due for a Refund

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