2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 3. California Children and Families Trust Fund Account
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 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.
(Added November 3, 1998, by initiative Proposition 10. Became effective on date election results were certified, pursuant to Sec. 7 of Prop. 10.)
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