Revenue and Taxation Code section 30131.1

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.

(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.

Source: Section 30131.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30131.­1.­ (accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 30131.1's source at ca​.gov