Revenue and Taxation Code § 30126

ARTICLE 2. Cigarette and Tobacco Products Surtax

Current as of September 28, 2026Rev. & Tax. Code, § 30126Official source ↗

Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.