BlackletterCalifornia law

Revenue and Taxation Code § 31003

PART 13.6 Healthy Outcomes and Prevention Education (HOPE) Act

Current as of September 28, 2026Rev. & Tax. Code, § 31003Official source ↗

Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.

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.