GroundRules
RTC § 30131.6
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 taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1999, pursuant to rules and regulations promulgated by the State Board of Equalization.
Collected 2026-09-14T05:56:33Z. Source file · JSON