California Statutes
§ 30131.1. — 30131.1. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2.)
California § 30131.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 2.CHAPTER 2. Imposition of Tax
Art. 3.ARTICLE 3. California Children and Families Trust Fund Account
This text of California § 30131.1. (30131.1. (Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30131.1. (2026).
Text
The following definitions apply for purposes of this article:
(a)“Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
(b)“Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the
California Healthcare, Research and Prevention Tobacco Tax Act of 2016.
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Legislative History
Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2. Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.
Nearby Sections
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