Cal. Rev. & Tax. Code § 30131.1
California Children and Families Trust Fund Account
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2015
As of January 1, 2011
The following definitions apply for purposes of this article:
The following definitions apply for purposes of this article:
(a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
(a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
(b) “Tobacco products” includes, but is not limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and any other articles or products made of, or containing at least 50 percent, tobacco, but does not include cigarettes.
(b) “Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.