Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
30130. Amendments to article. This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.
1Article 2 adopted by voters, Prop 99 Sec. 4, in effect January 1, 1989.