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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Licensing Act

Business and Professions Code

Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003

Chapter 6. Disposition of Funds

Section 22990.5


22990.5. Funding; cigarette and tobacco products tax revenues. Notwithstanding Sections 30124 and 30131.3 of the Revenue and Taxation Code or any other law, on or after July 1, 2019, no revenues derived from the taxes imposed upon the distribution of cigarettes and tobacco products by Article 1 (commencing with Section 30101), Article 2 (commencing with Sections 30121), and Article 3 (commencing with Section 30131) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code shall be appropriated to the board for the purpose of implementing, enforcing, or administering the California Cigarette and Tobacco Products Licensing Act of 2003.

History—Added by Stats. 2016, Ch. 699 (AB 2770), in effect January 1, 2017.