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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 30130.
Universal Citation:
CA Rev & Tax Code § 30130 (2025)
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30130. This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
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