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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 30128


30128. Effective date; article. This article shall take effect on January 1, 1989.


1Article 2 adopted by voters, Prop 99 Sec. 4, in effect January 1, 1989.