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Business Taxes Law Guide – Revision 2019
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 2.5. THE CALIFORNIA HEALTHCARE, RESEARCH AND PREVENTION TOBACCO TAX ACT OF 20161

Section 30130.50


30130.50. Definitions. For the purposes of this article:

(a) "Cigarette" has the same meaning as that in Section 30003 as it read on January 1, 2015.

(b) "Tobacco products" has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.


1Article 2.5 Article 2.5 added by Proposition 56, Section 4.1, approved by voters at the November 8, 2016 election, in effect November 9, 2016.