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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 13

Part 13
Cigarette Tax

Chapters

1
General Provisions and Definitions
Sections 30001–30019
2
Imposition of Tax
Sections 30101–30131.6
3
Licenses, Bonds and Registration
Sections 30140–30159
3.5
Stamps and Meter Machines
Sections 30161–30180
4
Determinations
Sections 30181–30285
5
Collection of Tax
Sections 30301–30358
6
Overpayments and Refunds
Sections 30361–30421
7
Requirements for Transporters
Sections 30431–30432
7.5
Seizure and Forfeiture
Sections 30435–30449
8
Administration
Sections 30451–30459.15
9
Disposition of Proceeds
Sections 30461–30462.1
10
Violations
Sections 30471–30483
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_13

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.