GroundRules
RTC § 30131.1
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON