Section 30129.

Cal. Revenue and Taxation Code - RTC § 30129.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 30123.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 30129. — Section 30129 | Revenue and Taxation Code - RTC | Corpus