DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 3. California Children and Families Trust Fund Account 30131-30131.6

§ 30131.5

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

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.

(Added November 3, 1998, by initiative Proposition 10. Effective (by Sec. 7 of Prop. 10) on date election results were certified.)

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California Revenue and Taxation Code

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