California Revenue and Taxation Code

§ 30129

RTC § 30129Div. 2 · Part 13 · Ch. 2 · Art. 2

Statute text

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 on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.

Legislative history

Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.