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Business Taxes Law Guide – Revision 2019
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 2. Cigarette and Tobacco Products Surtax1

Section 30129


30129. Imposition of tax; effective date. The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.


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