California Legal Codes and Statutes

§ 30458

Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

Cite this section

Cal. Rev. & Tax. Code § 30458 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-8-administration/article-2-the-california-taxpayers-bill-of-rights/section-30458

Other sections in Article 2 - The California Taxpayers’ Bill of Rights

§ 30458§ 30458.1§ 30458.2§ 30458.3§ 30458.4§ 30458.5§ 30458.6§ 30458.7§ 30458.8§ 30458.9§ 30459§ 30459.1§ 30459.15§ 30459.2§ 30459.3§ 30459.4§ 30459.5§ 30459.6§ 30459.7§ 30459.8

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.