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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 3. California Children and Families Trust Fund Account 30131-30131.6

§ 30131

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children and Families Act of 1998 that are set forth in Division 108 (commencing with Section 130100) of the Health and Safety Code.

(Amended by Stats. 1999, Ch. 126, Sec. 8. Effective July 14, 1999. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.)

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California Revenue and Taxation Code

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