Rev. & Tax. Code, § 30126 · Article 2. Cigarette and Tobacco Products Surtax
Rev. & Tax. Code, § 30126
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 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.
Notes and commentary — not statutory text
History
Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.
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=30126.
- Text hash
- sha256 ec5aec2e8887cbcb60971dc6c6077981b23556b63fb3da339925657887861a80
- 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
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Revenue and Taxation Code
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