{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30128","citation":"Rev. & Tax. Code, § 30128","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 2. Imposition of Tax [30101. - 30131.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2"},{"name":"ARTICLE 2. Cigarette and Tobacco Products Surtax [30121. - 30130.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2/article-2"}],"history":"Added November 8, 1988, by initiative Proposition 99.   Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.","effective":null,"html":"<p>This article shall take effect on January 1, 1989.</p>","text":"This article shall take effect on January 1, 1989.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cigarette-and-tobacco-products-surtax-30128","source":"California Legislative Information bulk export (pubinfo)"}