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 30126

30126. Determination of tobacco products tax rate. The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 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.

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