Cal. Rev. & Tax. Code § 30131.1

Current through the 2023 Legislative Session.

Section 30131.1 - Definitions

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.

Ca. Rev. and Tax. Code § 30131.1

Amended by Proposition 56, approved by the voters at the 11/8/2016 election.

Note: This section was added on Nov. 8, 1988, by initiative Prop. 10.