{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30131.1","citation":"Rev. & Tax. Code, § 30131.1","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 3. California Children and Families Trust Fund Account [30131. - 30131.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2/article-3"}],"history":"Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2.   Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.","effective":null,"html":"<p>The following definitions apply for purposes of this article:</p><p>(a) “Cigarette” has the same meaning as in Section <a href=\"/rtc/30003\">30003</a>, as it read on January 1, 1997.</p><p>(b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section <a href=\"/rtc/30121\">30121</a>, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.</p>","text":"The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/california-children-and-families-trust-fund-account-30131-1","source":"California Legislative Information bulk export (pubinfo)"}