Revenue and Taxation Code section 30129

The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.

Source: Section 30129, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30129. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 30129’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30129

Original Source: Section 30129, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30129. (last accessed May 12, 2025).