Chapter 1 General Provisions and Definitions
Chapter 2 Imposition of Tax
Chapter 3 Licenses, Bonds and Registration
Chapter 3.5 Stamps and Meter Machines
Chapter 4 Determinations
Chapter 5 Collection of Tax
Chapter 6 Overpayments and Refunds
Chapter 7 Requirements for Transporters
Chapter 7.5 Seizure and Forfeiture
Chapter 8 Administration
Chapter 9 Disposition of Proceeds
Chapter 10 Violations

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 - CIGARETTE TAX

  • Administering agency: means the Treasurer, in the case of contracts for professional bond services, and the Department of General Services' Office of Small Business and Disabled Veteran Business Enterprise Services, in the case of contracts governed by Section 999. See California Military and Veterans Code 999
  • Alcoholic beverage: includes any liquid or solid material intended to be ingested by a person which contains ethanol, also known as ethyl alcohol, drinking alcohol, or alcohol, including, but not limited to, alcoholic beverages as defined in §. See California Vehicle Code 109
  • All-terrain vehicle: means a motor vehicle subject to subdivision (a) of Section 38010 that is all of the following:

    California Vehicle Code 111

  • all-terrain vehicle safety training organization: is a ny organization which is approved to offer a program of instruction in all-terrain vehicle safety, including all-terrain vehicle safety instruction training, by the Off-Highway Vehicle Safety Education Committee and which has been issued a license by the department pursuant to Section 11105. See California Vehicle Code 111.5
  • Awarding department: means a state agency, department, governmental entity, or other officer or entity empowered by law to issue bonds or enter into contracts on behalf of the state. See California Military and Veterans Code 999
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Board: means the Department of Veterans Affairs designated in accordance with subdivision (b) of Section 1108. See California Military and Veterans Code 1102
  • Board: means the board of directors of a memorial district. See California Military and Veterans Code 1170
  • Bonds: means bonds, notes, warrants, certificates of participation, and other evidences of indebtedness issued by, or on behalf of, the state. See California Military and Veterans Code 999
  • business: includes a proprietorship, partnership, corporation, and any other form of commercial enterprise. See California Vehicle Code 234
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes incorporated city, city and county, municipal corporation, municipality, town and incorporated town. See California Unemployment Insurance Code 13
  • City: includes every city and city and county within this State. See California Vehicle Code 255
  • commission: means the California Transportation Commission. See California Streets and Highways Code 22
  • Committee: means the Veterans' Home Finance Committee created pursuant to subdivision (a) of Section 1108. See California Military and Veterans Code 1102
  • Construction: includes :

    California Streets and Highways Code 29

  • Contract: includes any agreement or joint agreement to provide professional bond services to the State of California or an awarding department. See California Military and Veterans Code 999
  • Contractor: includes a provider of professional bond services who enters into a contract with an awarding department. See California Military and Veterans Code 999
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Military and Veterans Code 13
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Streets and Highways Code 14
  • County: includes city and county. See California Unemployment Insurance Code 14
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes every county and city and county within this State. See California Vehicle Code 270
  • county highway: means any highway which is:

    California Streets and Highways Code 25

  • department: means the Department of Veterans Affairs. See California Military and Veterans Code 690
  • department: means the Employment Development Department. See California Unemployment Insurance Code 17000
  • Department: means the Department of Transportation of this state. See California Streets and Highways Code 20
  • Department: means the Department of Motor Vehicles except, when used in Chapter 2 (commencing with Section 2100) of Division 2 and in Divisions 11 (commencing with Section 21000), 12 (commencing with Section 24000), 13 (commencing with Section 29000), 14 (commencing with Section 31600), 14. See California Vehicle Code 290
  • Director: means the director of the department. See California Streets and Highways Code 21
  • Disabled veteran: means a veteran of the military, naval, or air service of the United States, including, but not limited to, the Philippine Commonwealth Army, the Regular Scouts, "Old Scouts" and the Special Philippine Scouts, "New Scouts" who has at least a 10-percent service-connected disability and who is domiciled in the state. See California Military and Veterans Code 999
  • Disabled veteran business enterprise: means a business certified by the administering agency as meeting all of the following requirements:

    California Military and Veterans Code 999

  • District: means a memorial district organized under the provisions of this chapter. See California Military and Veterans Code 1170
  • driver: is a person who drives or is in actual physical control of a vehicle. See California Vehicle Code 305
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
  • foreign-based business: means a business entity that is incorporated or has its principal headquarters located outside the United States of America. See California Military and Veterans Code 999
  • Freeway: means a highway in respect to which the owners of abutting lands have no right or easement of access to or from their abutting lands or in respect to which such owners have only limited or restricted right or easement of access. See California Streets and Highways Code 23.5
  • Fund: means the Veterans' Home Fund created pursuant to Section 1103. See California Military and Veterans Code 1102
  • Goal: means a numerically expressed objective that awarding departments and contractors are required to make efforts to achieve. See California Military and Veterans Code 999
  • Highway: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 360
  • highway: includes bridges, culverts, curbs, drains, and all works incidental to highway construction, improvement, and maintenance. See California Streets and Highways Code 23
  • instruction: includes classroom driver education, in-vehicle driver training, and correspondence study. See California Vehicle Code 310.6
  • maintenance: includes any of the following:

    California Streets and Highways Code 27

  • Management and control: means effective and demonstrable management of the business entity. See California Military and Veterans Code 999
  • motor vehicle: includes a recreational vehicle as that term is defined in subdivision (a) of §. See California Vehicle Code 415
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • Person: includes a natural person, firm, copartnership, association, limited liability company, or corporation. See California Vehicle Code 470
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, firm, partnership, association, corporation, organization, limited liability company, or business trust. See California Streets and Highways Code 19
  • Professional bond services: include services as financial advisers, bond counsel, underwriters in negotiated transactions, underwriter's counsel, financial printers, feasibility consultants, and other professional services related to the issuance and sale of bonds. See California Military and Veterans Code 999
  • Recreational off-highway vehicle: means a motor vehicle meeting all of the following criteria:

    California Vehicle Code 500

  • rescue team: means a special group of physicians and surgeons, nurses, volunteers, or employees of the owners or operators of the authorized emergency vehicle who have been trained in cardiopulmonary resuscitation and have been designated by the owners or operators of the emergency vehicle to attempt to resuscitate persons who are in immediate danger of loss of life in cases of emergency. See California Vehicle Code 165.5
  • Spouse: includes "registered domestic partner" as required by §. See California Military and Veterans Code 19
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State highway: means any highway which is acquired, laid out, constructed, improved or maintained as a State highway pursuant to constitutional or legislative authorization. See California Streets and Highways Code 24
  • subscription: includes mark when the signer or subscriber can not write, such signer's or subscriber's name being written near the mark by a witness who writes his own name near the signer's or subscriber's name. See California Streets and Highways Code 18
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • Utility-terrain vehicle: means a motor vehicle subject to subdivision (a) of Section 38010 that is all of the following:

    California Vehicle Code 531

  • vehicle: is a device by which any person or property may be propelled, moved, or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks. See California Vehicle Code 670
  • veteran: means any of the following:

    California Military and Veterans Code 980

  • war: shall mean : (a) whenever Congress has declared war and peace has not been formally restored. See California Military and Veterans Code 18