Section 30131.6.

Cal. Revenue and Taxation Code - RTC § 30131.6.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1999, pursuant to rules and regulations promulgated by the State Board of Equalization.

References

referencesCal. Revenue and Taxation Code - RTC § 30131.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements