Cal. Rev. & Tax. Code § 30129

Current through the 2023 Legislative Session.

Section 30129 - Imposition of tax

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.

Ca. Rev. and Tax. Code § 30129

Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.