California Code
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX

CHAPTER 1 - General Provisions and Definitions

Section 30001. - 30001. This part is known and may be cited as...

Section 30002. - 30002. Except where the context otherwise requires, the definitions given...

Section 30003. - 30003. “Cigarette” means any roll for smoking, made wholly or...

Section 30005. - 30005. “Untaxed cigarette” means any cigarette which has not yet...

Section 30005.5. - 30005.5. “Untaxed tobacco product” means either of the following: (a)...

Section 30006. - 30006. “Sale” includes any transfer of title or possession for...

Section 30008. - 30008. “Distribution” includes: (a) The sale of untaxed cigarettes or...

Section 30009. - 30009. “Use or consumption” includes the exercise of any right...

Section 30010. - 30010. “Person” includes any individual, firm, partnership, joint venture, limited...

Section 30011. - 30011. “Distributor” includes: (a) Every person who, after 4 o’clock...

Section 30012. - 30012. “Dealer” includes every person, other than one holding a...

Section 30013. - 30013. “In this State” or “in the State” means within...

Section 30014. - 30014. (a) “Transporter” means any person transporting into or within...

Section 30015. - 30015. “Package” means the indivdual packet, box or other container...

Section 30016. - 30016. “Wholesaler” includes: (a) Any person, other than a licensed...

Section 30017. - 30017. “Wholesale cost” means the cost of tobacco products to...

Section 30018. - 30018. (a) “Stamps and meter impressions” means the indicia of...

Section 30019. - 30019. “Importer” means any purchaser for resale in the United...

CHAPTER 2 - Imposition of Tax

ARTICLE 1 - Tax on Distributors

Section 30101. - 30101. Every distributor shall pay a tax upon his or...

Section 30101.7. - 30101.7. (a) It is the intent of the Legislature in...

Section 30102. - 30102. (a) The taxes imposed by this part shall not...

Section 30102.5. - 30102.5. The taxes imposed by this part shall not apply...

Section 30103. - 30103. The taxes imposed by this part shall not apply...

Section 30103.5. - 30103.5. (a) The tax and surcharge imposed by this part...

Section 30104. - 30104. The taxes imposed by this part shall not apply...

Section 30105. - 30105. The taxes imposed by this part shall not apply...

Section 30105.5. - 30105.5. The taxes imposed by this part shall not apply...

Section 30106. - 30106. The taxes imposed by this part shall not apply...

Section 30107. - 30107. The taxes resulting from a distribution of cigarettes or...

Section 30108. - 30108. (a) Every distributor engaged in business in this state...

Section 30109. - 30109. Unless the contrary is established, it shall be presumed...

Section 30110. - 30110. Any claim for exemption from tax under this part...

Section 30111. - 30111. The taxes imposed by this part are in lieu...

ARTICLE 2 - Cigarette and Tobacco Products Surtax

Section 30121. - 30121. For purposes of this article: (a) “Cigarettes” has the...

Section 30122. - 30122. (a) The Cigarette and Tobacco Products Surtax Fund is...

Section 30123. - 30123. (a) In addition to the tax imposed upon the...

Section 30124. - 30124. (a) With the exception of payments of refunds made...

Section 30125. - 30125. Funds expended pursuant to this article shall be used...

Section 30126. - 30126. The annual determination required of the State Board of...

Section 30128. - 30128. This article shall take effect on January 1, 1989....

Section 30129. - 30129. The tax imposed by Section 30123 shall be imposed...

Section 30130. - 30130. This article may be amended only by vote of...

ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016

Section 30130.50. - 30130.50. Definitions. For the purposes of this article: (a) “Cigarette”...

Section 30130.51. - 30130.51. California Healthcare, Research and Prevention Tobacco Tax Act of...

Section 30130.52. - 30130.52. California Healthcare, Research and Prevention Tobacco Tax Act of...

Section 30130.53. - 30130.53. California Healthcare, Research and Prevention Tobacco Tax Act of...

Section 30130.54. - 30130.54. California Healthcare, Research and Prevention Tobacco Tax Act of...

Section 30130.55. - 30130.55. California Healthcare, Research and Prevention Tobacco Tax Act of...

Section 30130.56. - 30130.56. Independent Audit and Disclosure. To provide full public accountability...

Section 30130.57. - 30130.57. Implementation and Administrative Costs. (a) Moneys from the California...

Section 30130.58. - 30130.58. Statutory References. Unless otherwise stated, all references in this...

Section 30130.59. - 30130.59. Notwithstanding Section 13340 of the Government Code, if the...

ARTICLE 3 - California Children and Families Trust Fund Account

Section 30131. - 30131. Notwithstanding Section 30122, the California Children and Families Trust...

Section 30131.1. - 30131.1. The following definitions apply for purposes of this article:...

Section 30131.2. - 30131.2. (a) In addition to the taxes imposed upon the...

Section 30131.3. - 30131.3. Except for payments of refunds made pursuant to Article...

Section 30131.4. - 30131.4. (a) All moneys raised pursuant to taxes imposed by...

Section 30131.5. - 30131.5. The annual determination required of the State Board of...

Section 30131.6. - 30131.6. The taxes imposed by Section 30131.2 shall be imposed...

CHAPTER 3 - Licenses, Bonds and Registration

ARTICLE 1 - Licenses and Bonds

Section 30140. - 30140. Every person desiring to engage in the sale of...

Section 30140.1. - 30140.1. (a) The board may adopt rules and regulations which...

Section 30141. - 30141. Every applicant for a license as a distributor shall...

Section 30142. - 30142. (a) The board shall fix the amount of the...

Section 30143. - 30143. Every bond shall contain a provision substantially to the...

Section 30144. - 30144. The license of any distributor may be suspended without...

Section 30146. - 30146. Upon receipt of a certificate of the board setting...

Section 30147. - 30147. Upon receipt of a completed application and such bonds...

Section 30148. - 30148. Whenever any distributor fails to comply with any provision...

Section 30149. - 30149. Any person required to obtain a license as a...

ARTICLE 2 - Registration

Section 30151. - 30151. Every distributor, except one to whom a license is...

ARTICLE 3 - Wholesalers -