Rev. & Tax. Code, § 30129 · Article 2. Cigarette and Tobacco Products Surtax
Rev. & Tax. Code, § 30129
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.
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=30129.
- Text hash
- sha256 eead50580c22c04e91e604d66abda3e0be00a47f3f85e7c507ee85b70018a18e
- 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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