{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30130","citation":"Rev. & Tax. Code, § 30130","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.   Operative January 1, 1989, by Section 30128.","effective":null,"html":"<p>This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.</p>","text":"This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cigarette-and-tobacco-products-surtax-30130","source":"California Legislative Information bulk export (pubinfo)"}