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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 30129.
Universal Citation:
CA Rev & Tax Code § 30129 (2025)
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30129. The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
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