{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30458.3","citation":"Rev. & Tax. Code, § 30458.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 8. Administration [30451. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [30458. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8/article-2"}],"history":"Amended by Stats. 2004, Ch. 634, Sec. 1.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Cigarette and Tobacco Products Tax Law that may further advance voluntary compliance and improve the relationship between taxpayers and government.</p>","text":"The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Cigarette and Tobacco Products Tax Law that may further advance voluntary compliance and improve the relationship between taxpayers and government.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-30458-3","source":"California Legislative Information bulk export (pubinfo)"}