California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 2611.7 — (a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4) of subdivision (c) shall, subject to subdivisions (b)
• § 2612 — On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default.
• § 2612.5 — The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent.
• § 2612.6 — The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties thereon and notify the tax collector thereof.
• § 2613 — All taxes shall be paid at the tax collector’s office unless the board of supervisors, upon recommendation of the tax collector and on or before the day when payments may be made, orders that taxes be
• § 2614 — The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.
• § 2614.5 — The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of payment on machine-prepared lists.
• § 2615 — Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying
• § 2615.5 — When the county sends a tax bill or copy thereof to any homeowner who received the homeowners’ exemption in the immediately preceding year, except where such person has transferred title in the proper
• § 2615.6 — (a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Sen
• § 2616 — Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys collected during the preceding reporting period.
• § 2617 — All taxes due November 1, if unpaid, are delinquent at 5 p.
• § 2618 — The second half of taxes on real property, if unpaid, is delinquent at 5 p.
• § 2619 — If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.
• § 2621 — After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more than the actual cost, for preparing the d
• § 2623 — Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
• § 2624 — After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll.
• § 2626 — On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll.
• § 2627 — Within three days after this settlement, the auditor shall: (a) Compute and enter the penalties and costs on the delinquent roll.
• § 2628 — Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for
• § 2629 — The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the delinquent roll on which taxes have been paid has been cre
• § 2630 — The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.
• § 2631 — If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.
• § 2632 — If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.
• § 2633 — The district attorney shall bring suit against the tax collector and his sureties for this amount.
• § 2634 — The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the
• § 2635 — When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer.
• § 2635.5 — Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or
• § 2636 — Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of superviso
• § 27 — This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.
• § 270 — (a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans’ organization, free public libraries, free museums, public schools, community colleges, state co
• § 2700 — Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this chapter shall be applicable to that county, provide
• § 2700.1 — Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien on land and to be collected with county taxes or other taxes or assessments collected on the secure
• § 2701 — Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as
• § 2702 — The second half of taxes on real and personal property on the secured roll is due February 1st.
• § 2703 — The entire tax on the secured roll may be paid when the first half is due.
• § 2704 — All taxes due November 1, if unpaid, are delinquent at 5 p.
• § 2705 — The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.
• § 2705.5 — If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.
• § 2706 — After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more than the actual cost, for preparing the d
• § 2707 — After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll.
• § 2708 — Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of superviso
• § 271 — (a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property was acquired or by February 15 of the follo
• § 271.5 — (a) In the event that property receiving the college, public school, cemetery, church, religious, exhibition, veterans’ organization, tribal housing, or welfare exemption is sold or otherwise transfer
• § 272 — Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and the assessor grants the claim prior to the completion
• § 273 — If a claimant for the veterans’ exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the United States and serving outside of the United State
• § 273.5 — (a) If a claimant for the veterans’ exemption for the 1976–77 fiscal year or any year thereafter fails to file the required affidavit with the assessor by 5 p.
• § 275 — (a) If a claimant for the homeowners’ property tax exemption fails to file the required affidavit with the assessor by 5 p.
• § 275.5 — If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required by Section 254 by 5 p.
• § 276 — (a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans’ exemption described in Section 205.
• § 276.1 — (a) For property for which the disabled veterans’ exemption described in Section 205.
• § 276.2 — (a) If property becomes eligible for the disabled veterans’ exemption as described in Section 205.
• § 276.3 — (a) In the event that property receiving a disabled veterans’ exemption as described in Section 205.
• § 276.5 — If a person claiming the exemption of an aircraft of historical significance under Section 220.
• § 277 — (a) Any person claiming the disabled veterans’ property tax exemption shall file a claim with the assessor giving any information required by the board.
• § 278 — Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding year, except where such person has transfe
• § 2780 — The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time great
• § 2780.5 — For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already b
• § 2781 — If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return
• § 2781.5 — (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering
• § 2782 — If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition to returning the replicated payment as s
• § 2783 — The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the p
• § 279 — (a) Subject to the provisions regarding cancellations and the limitation periods on refunds, property becomes eligible for the disabled veterans’ property tax exemption, as described in Section 205.
• § 279.5 — The taxpayer who has filed a claim for the disabled veterans’ exemption, once granted, is responsible for notifying the assessor when the property is no longer eligible for the exemption.
• § 28.5 — As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context
• § 280 — Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor.
• § 2801 — It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the
• § 2802 — For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated.
• § 281 — The auditor shall determine the procedures and the extent of auditing required.
• § 2811 — Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The amount computed by multiplying the assessed value of the personal property, or leas
• § 2812 — The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and remove the lien.
• § 282 — If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify and to produce papers, including books, accounts,
• § 282.5 — If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has previously been allowed, an assessment pursuant to Sectio
• § 2821 — Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes.
• § 2823 — (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel.
• § 2824 — The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute the amount due thereon.
• § 2825 — If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is
• § 2826 — If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel
• § 2827 — The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel separately assessed.
• § 283 — Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution has been improperly denied, t
• § 284 — Should the audit prescribed by this article indicate that a veteran’s exemption has been incorrectly allowed, the assessor shall be notified.
• § 285 — The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county.
• § 2851 — It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delin
• § 2852 — The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before August 1st preceding the lien date of the taxes to which t
• § 2853 — When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll e
• § 2855 — Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll.
• § 2856 — Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for
• § 2857 — The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited
• § 2858 — The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him.
• § 2859 — If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.
• § 286 — As used in this article “auditor” means the auditor, auditor-controller, or director of finance of a county.
• § 2860 — If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.
• § 2861 — The district attorney shall bring suit against the tax collector and his sureties for this amount.
• § 2862 — The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been comp
• § 287 — (a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, for which the Governor proclaimed a
• § 29 — Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of such a law, he may designate the county in which the
• § 2901 — Taxes on unsecured property are due on the lien date.
• § 2902 — The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the b
• § 2903 — The tax collector shall collect taxes on unsecured property.
• § 2905 — In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected.
• § 2909.1 — To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon as practicable after that date, a record in writin
• § 2910.1 — (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronicall
• § 2910.5 — When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making pa
• § 2910.7 — Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall afte
• § 2913 — The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and date of payment on the unsecured roll opposite the tax to which
• § 2921.5 — Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the “secured roll” to the “unsecured roll” of the corresponding year by the c
• § 2922 — (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.
• § 2922.5 — Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607 and the board reduces the assessment
• § 2923 — Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a dischar
• § 2927 — The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
• § 2927.1 — The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor an
• § 2927.2 — Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.
• § 2927.3 — Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all
• § 2927.4 — Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the origin
• § 2927.5 — The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the assessment, the property assessed, the del
• § 2927.6 — Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of superviso
• § 2927.7 — Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may
• § 2928 — Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction,
• § 2928.1 — Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent ro
• § 2951 — Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a) Personal property.
• § 2952 — A record shall be kept of the property seized and sold.
• § 2953 — Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector first determines that seizure prior to t
• § 2953.1 — Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to 6111, inclusive, of the Uniform Commercial
• § 2954 — (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior court alleging: (1) That there are no grou
• § 2955 — If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including attorney’s fees, incurred by virtue of the se
• § 2956 — In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any party thereto, give such proceedings precedence over a
• § 2957 — Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three public places.
• § 2958 — The sale shall be at public auction.
• § 2959 — Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold.
• § 2960 — On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.
• § 2961 — Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property.
• § 2962 — The unsold portion of any property may be left at the place of sale at the risk of the owner.
• § 2963 — Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent.
• § 3 — All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are continued by this code, continue to hold them according to their for
• § 30 — The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends a like comity to this State.
• § 30001 — This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.
• § 30002 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 30003 — “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingred
• § 30005 — “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
• § 30005.5 — “Untaxed tobacco product” means either of the following: (a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.
• § 30006 — “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.
• § 30008 — “Distribution” includes: (a) The sale of untaxed cigarettes or tobacco products in this state.
• § 30009 — “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the
• § 30010 — “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, t
• § 30011 — “Distributor” includes: (a) Every person who, after 4 o’clock a.
• § 30012 — “Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
• § 30013 — “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
• § 30014 — (a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter i
• § 30015 — “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made.
• § 30016 — “Wholesaler” includes: (a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps
• § 30017 — “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
• § 30018 — (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed usi
• § 30019 —
• § 3002 — If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the property was assessed may employ an attorney to
• § 3003 — Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector or the board of supervisors, to secure the
• § 3004 — In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff’s right to recover.
• § 3005 — When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or process is returned, the costs which he or
• § 3006 — (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent if, in the tax collector’s opinion, it is necessary
• § 3007 — Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent.
• § 30101 — Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.
• § 30101.7 — (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarett
• § 30102 — (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchan
• § 30102.5 — The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the ciga
• § 30103 — The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
• § 30103.5 — (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when th
• § 30104 — The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or foreign passenger service or to a person auth
• § 30105 — The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured o
• § 30105.5 — The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufact
• § 30106 — The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an
• § 30107 — The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.
• § 30108 — (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which the tax imposed under this part is inapplic
• § 30109 — Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacc
• § 30110 — Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.
• § 30111 — The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.
• § 30121 — For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988.
• § 30122 — (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury.
• § 30123 — (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the distribution of cigarettes at the rate of twelve an
• § 30124 — (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of Equalization for expenses incurred in the
• § 30125 — Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of service and not to fund existing levels of serv
• § 30126 — 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
• § 30128 — This article shall take effect on January 1, 1989.
• § 30129 — 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.
• § 30130 — This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature.
• § 30130.50 — Definitions.
• § 30130.51 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax.
• § 30130.52 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes.
• § 30130.53 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund.
• § 30130.54 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue.
• § 30130.55 — California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue.
• § 30130.56 — Independent Audit and Disclosure.
• § 30130.57 — Implementation and Administrative Costs.
• § 30130.58 — Statutory References.
• § 30131 — Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding those provisions of the California Children
• § 30131.1 — The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
• § 30131.2 — (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section 30121) and any other taxes in this chapter,
• § 30131.3 — Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for expenses incurred in the administration and
• § 30131.4 — (a) All moneys raised pursuant to taxes imposed by Section 30131.
• § 30131.5 — The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.
• § 30131.6 — The taxes imposed by Section 30131.
• § 30140 — Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section 30104), except a person who desires