{"data":{"id":"us-ca/rtc-30001","jurisdiction":"us-ca","citation":"RTC § 30001","heading":"","body":"This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 1. General Provisions and Definitions [30001. - 30019.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3c791c5ea526c058f14df2f3e98da9ea71c0b167781a7d6906f4cabce0480012","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-25141","next":"us-ca/rtc-30002"},"notice":"GroundRules: Original legal text. Not legal advice."}