2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
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 limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and any other articles or products made of, or containing at least 50 percent, tobacco, but does not include cigarettes.
(c) Fund means the Cigarette and Tobacco Products Surtax Fund created by Section 30122.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
