BlackletterCalifornia law

CHAPTER 2. Imposition of Tax [30101. - 30131.6.]

Chapter 2 added by Stats. 1959, Ch. 1040.

§§ 30101–30131.6 · 40 sections

  1. ARTICLE 1. Tax on Distributors §§ 30101–30111 · 15 sections
    • § 30101 Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00…
    • § 30101.7 (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow…
    • § 30102 (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United States Army, Air Force,…
    • § 30102.5 The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal…
    • § 30103 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
    • § 30103.5 (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency…
    • § 30104 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or…
    • § 30105 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the…
    • § 30105.5 The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products…
    • § 30106 The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or…
    • § 30107 The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or…
    • § 30108 (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which…
    • § 30109 Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco…
    • § 30110 Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.
    • § 30111 The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco…
  2. ARTICLE 2. Cigarette and Tobacco Products Surtax §§ 30121–30130 · 9 sections
    • § 30121 For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988. (b) “Tobacco products” includes, but is…
    • § 30122 (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant…
    • § 30123 (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the…
    • § 30124 (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of…
    • § 30125 Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of…
    • § 30126 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…
    • § 30128 This article shall take effect on January 1, 1989.
    • § 30129 The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor…
    • § 30130 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…
  3. ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 §§ 30130.50–30130.58 · 9 sections
    • § 30130.50 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…
    • § 30130.51 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax. (a) In addition to any other taxes imposed upon the…
    • § 30130.52 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes. (a) (1) In addition to any other tax, every dealer and…
    • § 30130.53 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. (a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016…
    • § 30130.54 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue. (a) The board shall determine within one…
    • § 30130.55 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue. After deducting and transferring the necessary funds pursuant…
    • § 30130.56 Independent Audit and Disclosure. To provide full public accountability concerning the uses to which funds from the California Healthcare, Research and…
    • § 30130.57 Implementation and Administrative Costs. (a) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used to…
    • § 30130.58 Statutory References. Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.
  4. ARTICLE 3. California Children and Families Trust Fund Account §§ 30131–30131.6 · 7 sections
    • § 30131 Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding…
    • § 30131.1 The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b)…
    • § 30131.2 (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section…
    • § 30131.3 Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for…
    • § 30131.4 (a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California…
    • § 30131.5 The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost…
    • § 30131.6 The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and…