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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 9. Disposition of Proceeds

Section 30461.6


30461.6. Disposition of fund. (a) Notwithstanding Section 30461, the board shall transmit the revenue derived from the increase in the cigarette tax rate of one mill ($0.001) per cigarette imposed by Section 30101 on and after January 1, 1994, to the Treasurer to be deposited in the State Treasury to the credit of the Breast Cancer Fund, which fund is hereby created. The Breast Cancer Fund shall consist of two accounts: the Breast Cancer Research Account and the Breast Cancer Control Account. The revenues deposited in the fund shall be divided equally between the two accounts.

(b) The moneys in the accounts within the Breast Cancer Fund shall, upon appropriation by the Legislature, be allocated as follows:

(1) The moneys in the Breast Cancer Research Account shall be allocated for research with respect to the cause, cure, treatment, earlier detection, and prevention of breast cancer as follows:

(A) Ten percent to the Cancer Surveillance Section of the State Department of Public Health for the collection of breast cancer-related data and the conduct of breast cancer-related epidemiological research by the state cancer registry established pursuant to Section 103885 of the Health and Safety Code.

(B) Ninety percent to the Breast Cancer Research Program, that is hereby created at the University of California, for the awarding of grants and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and with respect to the cultural barriers to accessing the health care system for early detection and treatment of breast cancer.

(2) The moneys in the Breast Cancer Control Account shall be allocated to the Breast Cancer Control Program, that is hereby created for the provision of early breast cancer detection services for uninsured and underinsured women. The Breast Cancer Control Program shall be established in the State Department of Public Health and shall be administered in coordination with the breast and cervical cancer control program established pursuant to Public Law 101-354.

(c) The early breast cancer detection services provided by the Breast Cancer Control Program shall include all of the following:

(1) Screening, including mammography, of women for breast cancer as an early detection health care measure.

(2) After screening, medical referral of screened women and services necessary for definitive diagnosis, including nonradiological techniques or biopsy.

(3) If a positive diagnosis is made, then assistance and advocacy shall be provided to help the person obtain necessary treatment.

(4) Outreach and health education activities to ensure that uninsured and underinsured women are aware of and appropriately utilize the services provided by the Breast Cancer Control Program.

(d) (1) Any entity funded by the Breast Cancer Control Program shall coordinate with other local providers of breast cancer screening, diagnostic, followup, education, and advocacy services to avoid duplication of effort. Any entity funded by the program shall comply with any applicable state and federal standards regarding mammography quality assurance.

(2) To the extent required or permitted by federal law, a provider of breast cancer screening or diagnostic services may employ digital mammography technology for the purposes of mammography screening and diagnostic procedures that are conducted prior to January 1, 2014, when film, otherwise known as analog, mammography technology is unavailable. To the extent required or permitted by federal law and notwithstanding paragraph (3) of subdivision (a) of Section 14105.18 of the Welfare and Institutions Code, the payment rate for all mammography screening that is conducted prior to January 1, 2014, shall be limited to the Medi-Cal payment rate for film mammography screening.

(e) (1) The State Department of Public Health shall provide for breast cancer screening services at the level of funding budgeted from state and other resources during the fiscal year in which the Legislature has appropriated funds to the department for this purpose.

(2) Administrative costs of the State Department of Public Health shall not exceed 10 percent of the funds allocated to the Breast Cancer Control Program created pursuant to paragraph (2) of subdivision (b). Indirect costs of the entities funded by this program shall not exceed 12 percent. The department shall define "indirect costs" in accordance with applicable state and federal law.

(f) Any entity funded by the Breast Cancer Control Program shall collect data and maintain records that are determined by the State Department of Public Health to be necessary to facilitate the department's ability to monitor and evaluate the effectiveness of the entities and the program. Commencing with the program's second year of operation, the State Department of Public Health shall submit an annual report to the Legislature and any other appropriate entity. The costs associated with this report shall be paid from the allocation made pursuant to paragraph (2) of subdivision (b). The report shall describe the activities and effectiveness of the program and shall include, but not be limited to, the following types of information regarding those served by the program:

(1) The number.

(2) The ethnic, geographic, and age breakdown.

(3) The stages of presentation.

(4) The diagnostic and treatment status.

(g) The Breast Cancer Control Program shall be conducted in consultation with the Breast Cancer Research Program created pursuant to subparagraph (B) of paragraph (1) of subdivision (b).

(h) In implementing the Breast Cancer Control Program, the State Department of Public Health may appoint and consult with an advisory panel appointed by the State Public Health Officer and consisting of one ex officio, nonvoting member from the Breast Cancer Research Program, breast cancer researchers, and representatives from voluntary, nonprofit health organizations, health care professional organizations, breast cancer survivor groups, and breast cancer and health care-related advocacy groups. It is the intent of the Legislature that breast cancer-related survivors and advocates and health advocates for low-income women compose at least one-third of the advisory panel. It is also the intent of the Legislature that the State Department of Public Health collaborate closely with the panel.

(i) It is the intent of the Legislature in enacting the Breast Cancer Control Program to decrease cancer mortality rates attributable to breast cancer among uninsured and underinsured women, with special emphasis on low-income, Native American, and minority women. It is also the intent of the Legislature that the communities served by the Breast Cancer Control Program reflect the ethnic, racial, cultural, and geographic diversity of the state and that the Breast Cancer Control Program fund entities where uninsured and underinsured women are most likely to seek their health care.

(j) The State Department of Public Health or any entity funded by the Breast Cancer Control Program shall collect personal and medical information necessary to administer this program from any individual applying for services under the program. The information shall be confidential and shall not be disclosed other than for purposes directly connected with the administration of this program or except as otherwise provided by law or pursuant to prior written consent of the subject of the information.

The State Department of Public Health or any entity funded by the Breast Cancer Control Program may disclose the confidential information to medical personnel and fiscal intermediaries of the state to the extent necessary to administer this program, and to other state public health agencies or medical researchers when the confidential information is necessary to carry out the duties of those agencies or researchers in the investigation, control, or surveillance of breast cancer.

(k) The State Department of Public Health shall adopt regulations to implement this act in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code). The initial adoption of implementing regulations shall be deemed an emergency and shall be considered as necessary for the immediate preservation of the public peace, health and safety, or general welfare, within the meaning of Section 11346.1 of the Government Code. Emergency regulations adopted pursuant to this section shall remain in effect for no more than 180 days.

(l) It is the intent of the Legislature in enacting this section that this section supersede and be operative in place of Section 30461.6 of the Revenue and Taxation Code as added by Chapter 660 of the Statutes of 1993.

(m) To implement the Breast Cancer Control Program, the State Department of Public Health may contract, to the extent permitted by Section 19130 of the Government Code, with public and private entities, or utilize existing health care service provider enrollment and payment mechanisms, including the Medi-Cal program's fiscal intermediary. However, the Medi-Cal program's fiscal intermediary shall only be utilized if services provided under the program are specifically identified and reimbursed in a manner that does not claim federal financial reimbursement. Any contracts with, and the utilization of, the Medi-Cal program's fiscal intermediary shall not be subject to Chapter 3 (commencing with Section 12100) of Part 2 of Division 2 of the Public Contract Code. Contracts to implement the Breast Cancer Control Program entered into by the State Department of Public Health with entities other than the Medi-Cal program's fiscal intermediary shall not be subject to Part 2 (commencing with Section 10100) of Division 2 of the Public Contract Code.

History—Added by Stats. 1993, Ch. 660, in effect October 1, 1993, operative January 1, 1994, and superseded by Stats. 1993, Ch. 661, in effect January 1, 1994. Stats. 1994, Ch. 483, in effect January 1, 1995, relettered former subdivision "(b)" as "(1)"; substituted "The Breast Cancer Fund … breast cancer as follows" for "The money in the fund shall, upon appropriation by the Legislature, be allocated as follows: (1) Fifty percent to be allocated for research with respect to the cause, cure, treatment, earlier detection, and prevention of breast cancer as follows:" in subdivision (a) and the new subdivision (b); substituted "(2) The money in the … all of the following:" for "(2) (A) Fifty percent to be allocated to the Breast Cancer Control Program, which is hereby created for the provision of early breast cancer detection services for uninsured and underinsured women. The Breast Cancer Control Program shall be established in the State Department of Health Services and shall be administered by the breast and cervical cancer control program within the state department in accordance with Public Law 101-354. Those services shall include all of the following:" in subdivision (b) and the newly created subdivision (c); substituted subparagraph headings "(i)", "(ii)", "(iii)", and "(iv)" in subdivision (c) with "(1)", "(2)", "(3)", and "(4)", respectively; substituted subparagraph headings "(B)", "(C)", "(D)", "(E)", "(F)", "(G)", for subdivision headings "(d)", "(e)", "(f)", "(g)", "(h)", and "(i)", respectively; substituted "paragraph (2) of subdivision (b)" for "subparagraph (A)" after "pursuant to" in subdivision (e) and (f); substituted "accordance with applicable state and federal law" for "consultation with the advisory panel established pursuant to subparagraph (F)" after "indirect costs" in "in subdivision (c); substituted subparagraph headings "(i)", "(ii)", "(iii)", and "(iv)" in subdivision (f) with "(1)", "(2)", "(3)", and "(4)", respectively; substituted "The Breast Cancer … of subdivision (b)." for "This program shall be conducted in consultation with the Breast Cancer Research Program created pursuant to paragraph (1)." in subdivision (g); substituted "the Breast Cancer Control Program" for "this program" after "In implementing", added "one ex officio … Research Program" after "and consisting of", substituted "advocates for low-income women" for "care advocates" after "advocates and health", in subdivision (h); and added subdivisions (j) and (k). Stats. 1996, Ch. 1023, in effect September 29, 1996, substituted "103885" for "211.3" after "pursuant to Section" in paragraph (1)(A) of, and substituted "that" for "which" after "Cancer Control Program," in paragraph (B)(2) of, paragraph (b). Stats. 2002, Ch. 274 (AB 2143), in effect January 1, 2003, substituted "that" for "which" after "Breast Cancer Research Program," in subdivision (b) paragraph (1)(B) and added subdivision (m). Stats. 2009, Ch. 435 (AB 359), in effect January 1, 2010, substituted "State Department of Public Health" for "State Department of Health Services" throughout the section; added paragraph number (1) to the former sole paragraph of, and added paragraph (2) to, subdivision (d); added paragraph (1) to, and added paragraph number (2) to the former sole paragraph of, subdivision (e); and substituted "Public Health Officer" for "State Director of Health Services" after "appointed by the" and before "and consisting of one" in the first paragraph of subdivision (h). Stats. 2010, Ch. 328 (SB 1330), in effect January 1, 2011, deleted "state" after "to facilitate the" in the first sentence of subdivision (f); added "rulemaking provisions of the" after "accordance with the" in the first sentence and added "of the Government Code" after Section 11346.1" in the second sentence of subdivision (k); substituted "Chapter 660 of the Statutes of" for "Assembly Bill 478 of the" after "Code as added by" and deleted "-94 Regular Session" after "1993" in subdivision (l).