{"code":"RTC","codeName":"Revenue and Taxation Code","section":"31003","citation":"Rev. & Tax. Code, § 31003","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 13.6 Healthy Outcomes and Prevention Education (HOPE) Act [31000. - 31008.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13.6"}],"history":"Added by Stats. 2021, Ch. 489, Sec. 3.   (SB 395)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.</p>","text":"For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/healthy-outcomes-and-prevention-education-hope-act-31003","source":"California Legislative Information bulk export (pubinfo)"}