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 2. Cigarette and Tobacco Products Surtax [30121 - 30130]
( Article 2 added November 8, 1988, by initiative Proposition 99, Sec. 4. ) 30130.
This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent with its purposes.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)