California · Revenue and Taxation Code - RTC
RTC §30131.6: The taxes imposed by Section 30131.
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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.
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