California Revenue and Taxation Code ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016

Section 30130.50.
Definitions.For the purposes of this article:(a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015.(b) “Tobacco products” has the...
Section 30130.51.
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax. (a) In addition to any other taxes imposed upon the distribution of cigarettes...
Section 30130.52.
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes.(a) (1) In addition to any other tax, every dealer and wholesaler, for the privilege...
Section 30130.53.
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund.(a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is hereby established...
Section 30130.54.
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue.(a) The board shall determine within one year of the...
Section 30130.55.
California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue.After deducting and transferring the necessary funds pursuant to Section 30130.54 and subdivisions...
Section 30130.56.
Independent Audit and Disclosure.To provide full public accountability concerning the uses to which funds from the California Healthcare, Research and Prevention Tobacco Tax Act of...
Section 30130.57.
Implementation and Administrative Costs.(a) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used to reimburse the board for...
Section 30130.58.
Statutory References.Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.(Added November 8, 2016, by initiative Proposition...

Last modified: October 22, 2018