Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 13.: PART 13. CIGARETTE TAX/Ch. 9.: CHAPTER 9. Disposition of Proceeds/§ 30461.
California Statutes

§ 30461. — 30461. (Amended by Stats. 1994, Ch. 903, Sec. 13.)

California § 30461.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 9.CHAPTER 9. Disposition of Proceeds

This text of California § 30461. (30461. (Amended by Stats. 1994, Ch. 903, Sec. 13.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 30461. (2026).

Text

(a)All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the State Board of Equalization. Except as provided in subdivision (b) and Section 30461.6, the board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Cigarette Tax Fund, which fund is hereby created.
(b)The board shall transmit amounts received from the penalty assessed pursuant to Section 30474 to the Treasurer for deposit in the General Fund.

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Legislative History

Amended by Stats. 1994, Ch. 903, Sec. 13. Effective January 1, 1995.

Nearby Sections

2
§ 30461.
30461. (Amended by Stats. 1994, Ch. 903, Sec. 13.)
§ 30461.6.
30461.6. (Amended by Stats. 2025, Ch. 105, Sec. 48.)
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California § 30461., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30461..