California Statutes
§ 30121. — 30121. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 2. CHAPTER 2. Imposition of Tax·Art. 2. ARTICLE 2. Cigarette and Tobacco Products Surtax
For purposes of this article:
(a)“Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988.
(b)“Tobacco products” includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human
consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Tobacco products shall not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where that product is
Free access — add to your briefcase to read the full text and ask questions with AI
California § 30121. (30121. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended November 8, 2016, by initiative Proposition 56, Sec. 3.1. Operative April 1, 2017, by Sec. 10 of Proposition 56. Note: This section was added on Nov. 8, 1988, by iniative Prop. 99, the Tobacco Tax and Health Protection Act of 1988.