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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 9. Disposition of Proceeds
Section 30461
30461. Cigarette tax fund. Cigarette tax fund. (a) All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the State Board of Equalization. Except as provided in subdivision (b) and Section 30461.6, the board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Cigarette Tax Fund, which fund is hereby created.
(b) The board shall transmit amounts received from the penalty assessed pursuant to Section 30474 to the Treasurer for deposit in the General Fund.
History—Stats. 1993, Ch. 660, in effect October 1, 1993, but operative January 1, 1994, added "except as provided in Section 30461.6," before "the Board shall" in the second sentence, but was superseded by Stats. 1993, Ch. 1113, in effect January 1, 1994, which added "(a)"; changed the first "State" to lower case; deleted "of the State of California" following "State Board of Equalization"; added "Except as provided in (b)," before "the Board shall"; deleted "State" before "Treasurer" in the second sentence; and added subdivision (b). Stats. 1994, Ch. 903, in effect January 1, 1995, substituted "subdivision (b) and Section 30461.6" for "(b)" after "as provided in" in subdivision (a).