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Business Taxes Law Guide – Revision 2022
 

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 30130.59


30130.59. Appropriation to Maintain Funding for State Dental Program. Notwithstanding Section 13340 of the Government Code, if the board, pursuant to subdivision (h) of Section 30130.57, reduces the allocation to the State Department of Public Health state dental program due to a reduction in revenues, there is hereby continuously appropriated from the state General Fund an amount equivalent to the required reduction so that the total funding for the state dental program is maintained at thirty million dollars ($30,000,000) annually.

History—Added by Stats. 2021, Ch. 143 (AB 133), effective July 27, 2021.


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.