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 3. California Children and Families First Trust Fund Account1

Section 30131

30131. Purpose. Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children and Families Act of 1998 that are set forth in Division 108 (commencing with Section 130100) of the Health and Safety Code.

History—Stats. 1999, Ch. 126 (AB 1576), in effect January 1, 2000, deleted "First" after "Children and Families."

California Children and Families Act is constitutional and the increased excise tax is valid.—Prop. 10, California Children and Families Act of 1998 (the Act), which increased the tobacco excise tax for the stated purposes of reducing tobacco use, is constitutional. The court also held that the initiative did not violate the single-subject rule, and the funding of the California Children and Families Commission and local county commissions did not violate the constitutional prohibition against state funding of entities outside the state's exclusive management and control. California Assn. of Retail Tobacconists v. State of California (2003) 109 Cal.App.4th 792.

1Article 3 adopted by voters, Proposition 10, Sec. 6, in effect January 1, 1999.