Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30131.5 — California Children and Families Trust Fund Account

Cal. Rev. & Tax. Code § 30131.5

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 30131.2 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 § 30131.5 — California Children and Families Trust Fund Account 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 30131.2 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.