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 3. California Children and Families First Trust Fund Account1

Section 30131.1

30131.1. Definitions. The following definitions apply for purposes of this article:

(a) "Cigarette" has the same meaning as in Section 30003, as it read on January 1, 1997.

(b) "Tobacco products" shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.

History—Proposition 56, Section 3.2, approved by voters at the November 8, 2016 election, operative April 1, 2017, substituted "shall have the same meaning….and Prevention Tobacco Tax Act of 2016" for "includes, but is not limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and any other articles or products made of, or containing at least 50 percent, tobacco, but does not include cigarettes" after ""Tobacco products"" in subdivision (b).

Note.—Proposition 56, Section 10, approved by voters at the November 8, 2016 election, in effect November 9, 2016, states "This act shall become effective as provided in subdivision (a) of Section 10 of Article II of the California Constitution; provided, however, the amendment to Section 30121 of the Revenue and Taxation Code shall become effective April 1, 2017."

1Article 3 adopted by voters, Proposition 10, Sec. 6, in effect January 1, 1999.