PROPOSITION 56
SUMMARY OF REVENUES AND EXPENDITURES
CALIFORNIA HEALTHCARE, RESEARCH AND PREVENTION TOBACCO TAX ACT OF 2016 FUND

This information is being provided as required by Revenue and Taxation Code section 30130.56(c).

Funds are used to reimburse CDTFA for expenses incurred in the administration, enforcement, collection, and distribution of the tax imposed by Proposition 56.

The amount of Proposition 56 funds obligated for future expenditures is not applicable to CDTFA due to the pass-through nature of the funding and therefore is not identified below.
Reporting Period Total Revenues CA Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund Total Amount Transferred to Fund 3319 Total Amount Received Available for Expenditure Total Expenditures Expenditures CA Healthcare, Research and Prevention Tobacco Tax Act of 2016 Account Fund 3304 Expenditures Tobacco Law Enforcement Account Fund 3308 Expenditures Subaccount of Tobacco Law Enforcement Account Fund 3319
FY 2021-22 $1,248,575,000 $5,379,000 $5,881,289 $3,447,463 $502,289 n/a $2,945,175
FY 2020-21 $1,344,297,000 $5,472,000 $6,403,316 $4,540,346 $931,316 n/a $3,609,030
FY 2019-20 $1,342,533,000 $8,948,000 $9,818,015 $7,231,271 $870,015 n/a $6,361,256
FY 2018-19 $1,402,831,000 $6,000,000 $6,521,404 $3,638,637 $521,404 n/a $3,117,233
FY 2017-18 $1,475,740,000 n/a $677,227 $4,932,471 $677,227 $4,255,244 n/a
  1. As recommended by the California State Auditor's (CSA) Audit Report titled, Proposition 56 Tobacco Tax, Report Number 2021-046 (released November 29, 2022).
  2. The expenditures represent the actual amount the Department utilized from Proposition 56 funding in the support of the Cigarette and Tobacco Products Surtax program.

Note:

  • FY 2019-20 – the $8,948,000 amount transferred to Fund 3319 includes funds from Fund 3308 in the amount of $3,245,000.