GroundRules
RTC § 30131.5
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 annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.
Collected 2026-09-14T05:56:33Z. Source file · JSON