Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 1. Tax on Distributors

Section 30101

30101. Rate of tax. Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01 a.m. on January 1, 1994.

History.—Stats. 1967, p. 2515, operative August 1, 1967, added all language following "July 1, 1959, of each cigarette." Stats. 1993, Ch. 660, in effect October 1, 1993, but operative January 1, 1994, added "or her" following "his"; deleted "and" following "on August 1, 1967,"; deleted "and" before "at the rate of five mills"; and added "until 12:01 a.m. on January . . . January 1, 1994" to the end of the section. Stats. 1994, Ch. 146, in effect January 1, 1995, substituted "4:00" for "4 o'clock" before "a.m. on July 1, 1959"; deleted "o'clock" after "until 12:01" before "a.m. on August" and "a.m. on October".