DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 2. Cigarette and Tobacco Products Surtax 30121-30130

§ 30126

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 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 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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