Rev. & Tax. Code, § 30131.2 · Article 3. California Children and Families Trust Fund Account
Rev. & Tax. Code, § 30131.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121) and any other taxes in this chapter, there shall be imposed an additional surtax upon every distributor of cigarettes at the rate of twenty-five mills ($0.025) for each cigarette distributed.
(b) In addition to the taxes imposed upon the distribution of tobacco products by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121), and any other taxes in this chapter, there shall be imposed an additional tax upon every distributor 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 rate of tax imposed on cigarettes by subdivision (a).
(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. 3. Effective October 2, 2001. Note: This section was added on Nov. 3, 1998, by initiative Prop. 10.
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=30131.2.
- Text hash
- sha256 f2c235a4a5d6cec0ea1da92987e0806a055bd3701a9a6573f6bfebf50f7bd2d5
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 9 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 30131.2. Each shows the citation as that text prints it.
Health and Safety Code
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, § 30131.3Printed as Section 30131.2
- Rev. & Tax. Code, § 30131.4Printed as Section 30131.2
- Rev. & Tax. Code, § 30131.5Printed as Section 30131.2
- Rev. & Tax. Code, § 30131.6Printed as Section 30131.2
- Rev. & Tax. Code, § 30165.1Printed as Sections 30123 and 30131.2
- Rev. & Tax. Code, § 30436Printed as Sections 30123 and 30131.2
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