BlackletterCalifornia law

Revenue and Taxation Code § 30130

ARTICLE 2. Cigarette and Tobacco Products Surtax

Current as of September 28, 2026Rev. & Tax. Code, § 30130Official source ↗

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

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.