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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 1 - General Provisions and Definitions
Section 30001.
Universal Citation:
CA Rev & Tax Code § 30001 (2025)
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30001. This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
(Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September 21, 1989.)
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