Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 2. Cigarette and Tobacco Products Surtax1

Section 30121

30121. Definitions. For purposes of this article:

(a) "Cigarettes" has the same meaning as in Section 30003, as it read on January 1, 1988. (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.

(c) "Fund" means the Cigarette and Tobacco Products Surtax Fund created by Section 30122.

Tobacco Tax and Health Protection Act of 1988 (Proposition 99) is Constitutional.—A statutory initiative, approved by a majority of the electorate, that increases taxes on cigarettes and other tobacco related products and allocates the revenue raised to address tobacco related problems does not violate the provisions of the California State Constitution related to changes in State taxes for the purpose of increasing revenue (ART. XIIIA §§3 & 4) or the single subject rule. (ART. II §8(d)) Kennedy Wholesale, Inc. v. State Board of Equalization, (1991) 53 Cal.3d 245.

1Article 2 adopted by voters, Prop 99 Sec. 4, in effect January 1, 1989.