ARTICLE 3. California Children and Families Trust Fund Account [30131. - 30131.6.]

Heading of Article 3 amended by Stats. 1999, Ch. 126, Sec. 7.

§§ 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…