California Statutes

§ 31005. — 31005. (Amended by Stats. 2022, Ch. 46, Sec. 5.)

California § 31005.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.6PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act

This text of California § 31005. (31005. (Amended by Stats. 2022, Ch. 46, Sec. 5.)) 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 § 31005. (2026).

Text

(a)All revenues, interest, and penalties derived from the California Electronic Cigarette Excise Tax shall be deposited into the California Electronic Cigarette Excise Tax Fund, which is hereby created in the State Treasury, less payments for refunds and reimbursement to the department for expenses incurred in the administration and collection of the tax.
(b)Notwithstanding Section 13340 of the Government Code and subject to subdivision (d), all amounts in the California Electronic Cigarette Excise Tax Fund are continuously appropriated without regard to fiscal year as follows:
(1)Eighteen percent of the moneys to the Health Education Account, established in paragraph (1) of subdivision (b) of Section 30122, for tobacco control programs described in Article 1 (commencing with Sect

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Legislative History

Amended by Stats. 2022, Ch. 46, Sec. 5. (AB 186) Effective June 30, 2022.
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