California Code of Regulations
Title 18 - Public Revenues
Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)
Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations
- Article 3 - Distributor's and Wholesaler's License
- Article 4 - Distributor's Bond
- Article 5 - Inventories
- Article 6 - Records
- Article 7 - Tax Reports
- Article 8 - Other Reports
- Article 9 - Stamps
- Article 10 - Metering Machines and Impressions
- Article 10.5 - Purchase of Tax Indicia
- Article 11 - Refunds for Stamps and Meter Impressions
- Article 12 - Refunds of Affixation Costs [Repealed]
- Article 13 - Particular Transactions
- Article 14 - Transactions Without Stamps or Meter Impressions [Repealed]
- Article 15 - Vending Machines
- Article 16 - Payment by Consumer or User
- Article 17 - Interest and Penalties
- Article 18 - Miscellaneous
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