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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 2 - Imposition of Tax
ARTICLE 2 - Cigarette and Tobacco Products Surtax
Section 30126.
Universal Citation:
CA Rev & Tax Code § 30126 (2025)
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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 of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
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