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Earlier editions: 2020-112018-112026-09

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

§ 30129

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

The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.

(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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