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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 30130.50-30130.58

§ 30130.50

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

Definitions.

For the purposes of this article:

(a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015.

(b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.

(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)

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California Revenue and Taxation Code

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