Revenue and Taxation Code section 30130.50

Definitions.

For the purposes of this article:

(a)

“Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015.

(b)

“Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.

Source: Section 30130.50, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30130.50. (accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 30130.50's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30130.50

Original Source: Section 30130.50, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30130.50. (last accessed May 12, 2025).