Revenue and Taxation Code section 30126

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state’s next fiscal year.

Source: Section 30126, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30126. (updated Jan. 1, 1989; accessed Sep. 1, 2025).

30121
30122
30123
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30125
30126
30128
30129
30130

Up to date

Verified:
Sep. 1, 2025

§ 30126's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30126

Original Source: Section 30126, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30126. (last accessed May 12, 2025).