CALIFORNIA REVENUE AND TAXATION CODE (RTC)
Division 2. Other Taxes - Part 13. Cigarette Tax.
Table of Sections |
|
|---|---|
|
Section |
Headnote |
| GENERAL PROVISIONS AND DEFINITIONS | |
|
IMPOSITION OF TAX |
|
|
Tax on Distributors |
|
| Cigarette and Tobacco Products Surtax | |
|
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 |
|
|
California Children and Families Trust Fund Account |
|
|
LICENSES, BONDS AND REGISTRATION |
|
| Article 1 |
Licenses and Bonds |
| Article 2 |
Registration |
| Article 3 |
Wholesalers |
| CHAPTER 4 |
DETERMINATIONS |
|
Reports and Payments |
|
| Payment by Electronic Funds Transfer | |
| Deficiency Determinations | |
| Payment by Unlicensed Persons | |
| Determinations If No Report or Return Made | |
| Jeopardy Determinations | |
| 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 |
|
SEIZURE AND FORFEITURE |
|
|
ADMINISTRATION |
|
|
Administration |
|
|
The California Taxpayers' Bill of Rights |
|
|
DISPOSITION OF PROCEEDS |
|
|
VIOLATIONS |
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