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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 2. Cigarette and Tobacco Products Surtax 30121-30130

§ 30130

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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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California Revenue and Taxation Code

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