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For example, if you purchased cigarettes and tobacco products without paying the California excise/use taxes at the time of purchase anytime between January 1, 2022 and March 31, 2022 (the first calendar quarter of the year 2022), you must file and pay the 1st quarter 2022 excise and use tax by April 30, 2022

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for its cigarette tax of 44 cents per pack (enacted July 1993), compared to the national average of $1.91

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