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California · Through 2026-09-13

RTC § 30130

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 2. Imposition of Tax [30101. - 30131.6.]
  5. ARTICLE 2. Cigarette and Tobacco Products Surtax [30121. - 30130.]

This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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