Laws, Regulations and Annotations


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 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 20161

Section 30130.58

30130.58. Statutory References. Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.

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.