California Revenue and Taxation Code ARTICLE 2 - Cigarette and Tobacco Products Surtax

• Section 30121.
  For purposes of this article:(a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988.(b) “Tobacco products” includes, but is not...
• Section 30122.
  (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant to...
• Section 30123.
  (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the...
• Section 30124.
  (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board...
• Section 30125.
  Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels...
• Section 30126.
  The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost...
• Section 30128.
  This article shall take effect on January 1, 1989.(Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for...
• Section 30129.
  The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer...
• Section 30130.
  This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must...

Last modified: October 22, 2018