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 30130

30130. Amendments to article. This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.

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