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Finally, here is a summary of the points to ensure you do not make a mistake

Outdoor or emergency use

25, 2005, [7] Gary Fields, States Go to War on Cigarette Smuggling, The Wall Street Journal, July 20, 2009, [8] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr

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