Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 2. Imposition of Tax.

Article 2. Cigarette and Tobacco Products Surtax1

Section 30125

30125. Due date; interest. [Repealed by Stats. 1982, Ch. 454, in effect January 1, 1983.]

30125. Use of funds. Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of service and not to fund existing levels of service. The fund and accounts in the fund may be used for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. The loans shall be repaid with interest from the General Fund at the Pooled Money Investment Account rate.

History—Stats. 1994, Ch. 136, in effect July 5, 1994, added "The fund and … Investment Account rate." as the second and third sentences.

1Article 2 adopted by voters, Prop 99 Sec. 4, in effect January 1, 1989.