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 |
| Section | Headnote |
|---|---|
| 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 |
