ARTICLE 2. Cigarette and Tobacco Products Surtax [30121. - 30130.]

Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4.

§§ 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…