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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 30128.
Universal Citation:
CA Rev & Tax Code § 30128 (2025)
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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 Article 2, commencing with Section 30121.)
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