This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
Cal. Rev. & Tax. Code § 30001
General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Applied in 5 court decisions — leading case People ex rel. Harris v. Black Hawk Tobacco, Inc. (2011)
Most recently applied in Big Sandy Rancheria Enters. v. Rob Bonta (June 2021)
Amended by Stats. 1989, Ch. 634, Sec. 1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.