California Revenue and Taxation Code

§ 30474.5

RTC § 30474.5 Effective Jan 1, 2003Div. 2 · Part 13 · Ch. 10

Statute text

(a)This section shall be known as and may be cited as the Black Market Cigarette and Street Corruption Prevention Act.

(b)The Legislature finds that the sale of black-market, untaxed cigarettes has resulted in the loss of hundreds of millions of dollars in revenue to the state, robbing state health care and programs designed to help children.

(c)It is the intent of the Legislature, by enacting the act adding this section, to provide resources to prosecutors and local law enforcement personnel, and to enable local jurisdictions to develop a multiagency task force for the purpose of significantly reducing the sales of black-market cigarettes and creating a deterrent to those sales through the focused investigation and prosecution of sales of black-market cigarettes, and other associated offenses and related crimes.

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Legislative history

Added by Stats. 2002, Ch. 687, Sec. 1. Effective January 1, 2003. Inoperative on or after December 1, 2006, as prescribed by its own provisions.