Revenue and Taxation Code § 30458.3
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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.
(Amended by Stats. 2004, Ch. 634, Sec. 1. Effective January 1, 2005.)