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

§ 30131.1

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

The following definitions apply for purposes of this article:

(a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.

(b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.

(Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2. Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.)

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California Revenue and Taxation Code

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