California Revenue and Taxation Code

§ 30131.1

RTC § 30131.1Div. 2 · Part 13 · Ch. 2 · Art. 3

Statute text

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)“Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.

Legislative history

Amended November 8, 2016, by initiative Proposition 56, Sec. 3.2. Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.