Section 30126.

Cal. Revenue and Taxation Code - RTC § 30126.
in effect
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The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 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.

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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