{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30001","citation":"Rev. & Tax. Code, § 30001","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 1. General Provisions and Definitions [30001. - 30019.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 1.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”</p>","text":"This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30001","source":"California Legislative Information bulk export (pubinfo)"}