{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30482","citation":"Rev. & Tax. Code, § 30482","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 10. Violations [30471. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-10"}],"history":"Added by Stats. 2003, Ch. 890, Sec. 20.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court.</p><p>All moneys remitted to the board under this part shall be transmitted to the Treasurer who shall deposit it into the State Treasury and credit it to the Cigarette Tax Fund.</p>","text":"Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court. All moneys remitted to the board under this part shall be transmitted to the Treasurer who shall deposit it into the State Treasury and credit it to the Cigarette Tax Fund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-30482","source":"California Legislative Information bulk export (pubinfo)"}