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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 2. Imposition of Tax.
Article 2. Cigarette and Tobacco Products Surtax1
Section 30124
30124. Distributor’s Report. [Repealed by Stats. 1982, Ch. 454, in effect January 1, 1983.]
30124. Disposition of fund. (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of Equalization for expenses incurred in the administration and collection of the tax imposed by Section 30123, pursuant to its powers vested by this part, all moneys raised pursuant to the taxes imposed by Section 30123 shall be deposited into the fund as provided in subdivision (b).
(b) Moneys shall be deposited in the fund according to the following formula:
(1) Twenty percent shall be deposited in the Health Education Account.
(2) Thirty-five percent shall be deposited in the Hospital Services Account.
(3) Ten percent shall be deposited in the Physician Services Account.
(4) Five percent shall be deposited in the Research Account.
(5) Five percent shall be deposited in the Public Resources Account.
(6) Twenty-five percent shall be deposited in the Unallocated Account.
(c) Any amounts appropriated from any account specified in subdivision (b) which is not encumbered within the period prescribed by law shall revert to the account from which it was appropriated.
(d) This section shall become operative July 1, 1996.
History—Added by Stats. 1995, Ch. 194, in effect July 27, 1995, but operative July 1, 1996.
Former Section.—Former Section 30124, similar to the present section, was adopted by voters, Proposition 99 Section 4, effective November 9, 1988, operative January 1, 1989, amended Stats. 1995, Ch. 194 (SB 493), in effect July 27, 1995, and repealed, operative July 1, 1996, by its own terms.
1Article 2 adopted by voters, Prop 99 Sec. 4, in effect January 1, 1989.