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§ 23

California Constitution — Article XVI (Public Finance) · 2026 edition · updated 2026-10-03 · California

The tax imposed by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 and the revenue derived therefrom, including investment interest, shall not be considered General Fund revenues for purposes of Section 8 and its implementing statutes, and shall not be considered “General Fund revenues,” “state revenues,” or “General Fund proceeds of taxes” for purposes of subdivisions (a) and (b) of Section 8 and its implementing statutes.

(Sec. 23 added Nov. 8, 2016, by Prop. 56. Initiative measure.)

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▸Contents — California Constitution — Article XVI (Public Finance)
California Constitution — Article XVI (Public Finance)

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