Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2. The California Taxpayers' Bill of Rights1

Section 30459.8

30459.8. Revenues and disbursements; Web site posting. The board shall, in each calendar quarter, post on its Web site the amounts of cigarette and tobacco products revenues collected and disbursed for the previous calendar quarter to the General Fund, Breast Cancer Fund, the Cigarette and Tobacco Products Surtax Fund, and the California Children and Families Trust Fund Account.

History.—Added by Stats. 2004, Ch. 634 (AB 2030), in effect January 1, 2005.

1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.