Revenue and Taxation Code section 30131.5

The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 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 30131.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30131.5. (accessed May 10, 2025).

30131
30131.1
30131.2
30131.3
30131.4
30131.5
30131.6

Last Updated

May 10, 2025

§ 30131.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30131.5

Original Source: Section 30131.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30131.5. (last accessed May 10, 2025).