Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30131.1 — California Children and Families Trust Fund Account
Cal. Rev. & Tax. Code § 30131.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The following definitions apply for purposes of this article:
Citator
Cal. Rev. & Tax. Code § 30131.1 — California Children and Families Trust Fund Account is in force in the current edition of the Code, and nothing recorded condemns it.
The following definitions apply for purposes of this article:
(a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
(b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.