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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 16. Payment by Consumer or User
§ 4091. Payment by Consumer.
§ 4092. Receipts for Tax Paid to Distributors.