Rev. & Tax. Code, § 30130.50 · Article 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016

Rev. & Tax. Code, § 30130.50

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Definitions.

For the purposes of this article:

(a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015.

(b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.

Notes and commentary — not statutory text

History

Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.

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&sectionNum=30130.50.
Text hash: sha256 6e11717e57a4a61a38ba9fc16c308fc2f16405d574833b6093070dfb1ce9eef2
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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