{"data":{"id":"us-ca/rtc-30131.6","jurisdiction":"us-ca","citation":"RTC § 30131.6","heading":"","body":"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.","path":["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.]"],"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":"c1ee15c0100f43cfb81f778a29d7b4858b5c927998eea750c0e570e2e09b7c61","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30131.5","next":"us-ca/rtc-30140"},"notice":"GroundRules: Original legal text. Not legal advice."}