Section 30130.50.
Cal. Revenue and Taxation Code - RTC § 30130.50.
in effectDefinitions.
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.
References
referencesCal. Revenue and Taxation Code - RTC § 30003.
referencesCal. Revenue and Taxation Code - RTC § 30121.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026