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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.