Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30126 — Cigarette and Tobacco Products Surtax
Cal. Rev. & Tax. Code § 30126
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.
Citator
Cal. Rev. & Tax. Code § 30126 — Cigarette and Tobacco Products Surtax is in force in the current edition of the Code, and nothing recorded condemns it.
The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.