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Business Taxes Law Guide – Revision 2019
Cigarette and Tobacco Products Tax Law
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 Definitions
- 30122 Cigarette and Tobacco Products Surtax Fund
- 30123 Rate of tax; cigarettes; tobacco products
- 30124 Disposition of fund
- 30125 Use of funds
- 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