California Revenue and Taxation Code ARTICLE 3 - California Children and Families Trust Fund Account

• Section 30131.
  Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions...
• Section 30131.1.
  The following definitions apply for purposes of this article:(a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.(b) “Tobacco products”...
• Section 30131.2.
  (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121)...
• Section 30131.3.
  Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for...
• Section 30131.4.
  (a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California Children and...
• Section 30131.5.
  The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost...
• Section 30131.6.
  The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every...

Last modified: October 22, 2018