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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 30462.1


30462.1. City population estimates. Any city may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Not less than 25 days nor more than 30 days after the completion of the estimate, the Department of Finance shall file a certified copy thereof with the Controller if the estimate is greater than the current certified population. This certification may be made once each fiscal year.

All payments under subparagraph (B) of paragraph (3) of subdivision (b) of Section 30462 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made.

Population changes based on a federal special census or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification.

Population changes based on a federal or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification.

As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city within 25 days of completion of the estimate.

History—Added by Stats. 1984, Ch. 711, effective January 1, 1985. Stats. 1986, Ch. 982, effective January 1, 1987, added "population research unit of the" in the first sentence, replaced "fiscal" for "calendar", and deleted "such time as" following "until" in the fifth sentence. Stats. 1988, Ch. 154, in effect June 10, 1988, added "As of May 1, 1988," before "any population," substituted "unless" for "if" after "section," deleted "for certification to the Controller" and added "not to certify" after "request," added "by the department" after "received" and substituted "25" for "45" after "city within" in the last sentence. Stats. 2019, Ch. 29 (SB 82), in effect June 27, 2019, substituted "Demographic Research Unit" for "popular research unit" after "Any city may apply to the" in the first sentence of the first paragragh; and substituted "them" for "him or her" after "if certified to" in the first sentence of the third paragraph .