Rev. & Tax. Code, § 30123 · Article 2. Cigarette and Tobacco Products Surtax
Rev. & Tax. Code, § 30123
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the distribution of cigarettes at the rate of twelve and one-half mills ($0.0125) for each cigarette distributed.
(b) There shall be imposed upon every distributor a tax upon the distribution of tobacco products, based on the wholesale cost of these products, at a tax rate, as determined annually by the State Board of Equalization, which is equivalent to the combined rate of tax imposed on cigarettes by subdivision (a) and the other provisions of this part.
(c) The wholesale cost used to calculate the amount of tax due under subdivision (b) does not include the wholesale cost of tobacco products that were returned by a customer during the same reporting period in which the tobacco products were distributed, when the distributor refunds the entire amount the customer paid for the tobacco products either in cash or credit. For purposes of this subdivision, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs is refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 426, Sec. 2. Effective October 2, 2001. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30123.
- Text hash
- sha256 d6f66f4e8f81e30c0131ab0c7af32b47bc5f643b5e0b9cb5e4956963f30bdf57
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 30123. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 30005.5Printed as Section 30123 or 30131.2
- Rev. & Tax. Code, § 30016Printed as Sections 30123 and 30131.2
- Rev. & Tax. Code, § 30124Printed as Section 30123
- Rev. & Tax. Code, § 30126Printed as Section 30123
- Rev. & Tax. Code, § 30129Printed as Section 30123
- Rev. & Tax. Code, § 30130.51Printed as Section 30123
- Rev. & Tax. Code, § 30130.54Printed as Section 30123
- Rev. & Tax. Code, § 30130.57Printed as Section 30123
- Rev. & Tax. Code, § 30165.1Printed as Sections 30123 and 30131.2
- Rev. & Tax. Code, § 30436Printed as Sections 30123 and 30131.2
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.