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

§ 30128

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

This article shall take effect on January 1, 1989.

(Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.)

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California Revenue and Taxation Code

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