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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 (View entire chapter)
Article 1. Tax on Distributor
- 30101 Rate of tax
- 30101.7 Face-to-face sale
- 30102 Sale to certain federal instrumentalities
- 30102.5 Distribution under internal revenue bond or customs control
- 30103 Sale by manufacturer
- 30103.5 Sale or transfer to law enforcement
- 30104 Common carrier of passengers
- 30105 Sale by original importer
- 30105.5 Sale or gift to veterans' institutions
- 30106 Consumer exemption
- 30107 Payment by consumer
- 30108 Collection by distributor
- 30109 Presumption of distribution
- 30110 Claim for exemption
- 30111 In lieu tax; subject to sales and use taxes
Article 2. Cigarette and Tobacco Products Surtax
- 30121 Rate, Dealer [Repealed.]
- 30121 Definitions
- 30122 Dealer’s Report [Repealed.]
- 30122 Cigarette and Tobacco Products Surtax Fund
- 30123 Rate, distributor; discount [Repealed.]
- 30123 Rate of tax; cigarettes; tobacco products
- 30124 Distributor’s Report [Repealed.]
- 30124 Disposition of fund
- 30125 Due date; interest [Repealed.]
- 30125 Use of funds
- 30126 Exclusions [Repealed.]
- 30126 Determination of tobacco products tax rate
- 30128 Effective date; article
- 30129 Imposition of tax; effective date
- 30130 Amendments to article
Article 2.5. The California Healthcare, Research and Prevention Tobacco Tax Act of 2016
- 30130.50 Definitions
- 30130.51 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax
- 30130.52 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes
- 30130.53 The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund
- 30130.54 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue
- 30130.55 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue
- 30130.56 Independent Audit and Disclosure
- 30130.57 Implementation and Administrative Costs
- 30130.58 Statutory References
- 30130.59 Appropriation to Maintain Funding for State Dental Program