BlackletterCalifornia law

Revenue and Taxation Code § 30130.50

ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016

Current as of September 28, 2026Rev. & Tax. Code, § 30130.50Official source ↗

Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.

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.