Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30129 — Cigarette and Tobacco Products Surtax
Cal. Rev. & Tax. Code § 30129
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.
Citator
Cal. Rev. & Tax. Code § 30129 — Cigarette and Tobacco Products Surtax is in force in the current edition of the Code, and nothing recorded condemns it.
The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.