§ 30131.5. — 30131.5. (Added November 3, 1998, by initiative Proposition 10.)

California § 30131.5.

• Jurisdiction: 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. 3.: ARTICLE 3. California Children and Families Trust Fund Account

Text

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.

Legislative History

Added November 3, 1998, by initiative Proposition 10. Effective (by Sec. 7 of Prop. 10) on date election results were certified.