Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 2. Imposition of Tax [30101 - 30131.6]
( Chapter 2 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Tax on Distributors [30101 - 30111]
( Article 1 added by Stats. 1959, Ch. 1040. ) 30101.
Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00 a.m. on July 1, 1959, of each cigarette until 12:01 a.m. on August 1, 1967, at the rate of three and one-half mills ($0.0035) for the distribution of each cigarette on and after August 1, 1967, until 12:01 a.m. on October 1, 1967, at the rate of five mills ($0.005) on and after 12:01 a.m. on October 1, 1967, until 12:01 a.m. on January 1, 1994, and at the rate of six mills ($0.006) on and after 12:01
a.m. on January 1, 1994.
(Amended by Stats. 1994, Ch. 146, Sec. 210. Effective January 1, 1995.)