Rev. & Tax. Code, § 31003 · Part 13.6. Healthy Outcomes and Prevention Education (HOPE) Act
Rev. & Tax. Code, § 31003
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.
Notes and commentary — not statutory text
History
Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.
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=31003.
- Text hash
- sha256 be73ddff0391cbc8e38fb314833dbca10bf9083c1895c8d8cfa115c4ed3271f0
- 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
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.