{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30130.50","citation":"Rev. & Tax. Code, § 30130.50","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 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 [30130.50. - 30130.58.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2/article-2.5"}],"history":"Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.","effective":null,"html":"<p>Definitions.</p><p>For the purposes of this article:</p><p>(a) “Cigarette” has the same meaning as that in Section <a href=\"/rtc/30003\">30003</a> as it read on January 1, 2015.</p><p>(b) “Tobacco products” has the same meaning as that in subdivision (b) of Section <a href=\"/rtc/30121\">30121</a>, as amended by this act. </p>","text":"Definitions. For the purposes of this article: (a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015. (b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/california-healthcare-research-and-prevention-tobacco-tax-30130-50","source":"California Legislative Information bulk export (pubinfo)"}