California § 30462. 30462. (Amended by Stats. 2004, Ch. 227, Sec. 99.)

California Statutes

§ 30462. — 30462. (Amended by Stats. 2004, Ch. 227, Sec. 99.)

California § 30462.

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 § 30462. (30462. (Amended by Stats. 2004, Ch. 227, Sec. 99.)) 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 § 30462. (2026).

Text

(a)All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or hereafter enacted, and shall, upon order of the Controller, be drawn therefrom and allocated for the following purposes:

(1)To pay the refunds authorized by this part.

(2)The balance remaining in the fund shall be transferred to the General Fund of this state on or before the last calendar day of each month.

(b)It is the intent of the Legislature that Section 30111 continues to prohibit the imposition of local taxes by any city, charter city, town, county, charter county, city and county, charter cities and counties, or other political subdivision or agency of this state, on the sale, use, ownership, holding, or other distribution of

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(a)
All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or hereafter enacted, and shall, upon order of the Controller, be drawn therefrom and allocated for the following purposes:
(1)
To pay the refunds authorized by this part.
(2)
The balance remaining in the fund shall be transferred to the General Fund of this state on
or before the last calendar day of each month.
(b)
It is the intent of the Legislature that Section 30111 continues to prohibit the imposition of local taxes by any city, charter city, town, county, charter county, city and county, charter cities and counties, or other political subdivision or agency of this state, on the sale, use, ownership, holding, or other distribution of cigarettes and tobacco products except as provided by Section 30111. The Legislature finds and declares that the need for uniform statewide regulation and collection of cigarette taxes is a matter of statewide concern, and it is the Legislature’s intent to regulate the subject matter of cigarette taxes comprehensively and to occupy the field to the exclusion of local action except as specifically provided by Section 30111.