reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25133.

25133. Compensation is paid in this state if:
(a) The individual’s service is performed entirely within the state; or
(b) The individual’s service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state; or
(c) Some of the service is performed in the state and (1) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or (2) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in this state.
(Added by Stats. 1966, Ch. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25134.

25134. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.
(Amended by Stats. 2000, Ch. 862, Sec. 225. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25135.

25135. (a) Sales of tangible personal property are in this state if:
(1) The property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale.
(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (A) the purchaser is the United States government or (B) the taxpayer is not taxable in the state of the purchaser.
(b) For taxable years beginning on or after January 1, 2011, for purposes of determining whether sales are in this state and included in the numerator of the sales factor, all sales of the combined reporting group properly assigned to this state under this section shall be included in the sales factor numerator for this state regardless of whether the member of the combined reporting group making the sale is subject to the taxes imposed under Chapter 2 (commencing with Section 23101) or Chapter 3 (commencing with Section 23501) of this part. All sales not assigned to this state pursuant to subdivision (a) shall not be included in the sales factor numerator for this state if a member of the combined reporting group of the taxpayer is taxable in the state of the purchaser.
(c) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.
(Amended by Stats. 2009, 3rd Ex. Sess., Ch. 17, Sec. 12. Effective February 20, 2009.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25136.

25136. (a) Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, sales, other than sales of tangible personal property, are in this state if:
(1) Sales from services are in this state to the extent the purchaser of the service received the benefit of the services in this state.
(2) Sales from intangible property are in this state to the extent the property is used in this state. In the case of marketable securities, sales are in this state if the customer is in this state.
(3) Sales from the sale, lease, rental, or licensing of real property are in this state if the real property is located in this state.
(4) Sales from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state.
(b) The Franchise Tax Board may prescribe regulations as necessary or appropriate to carry out the purposes of this section.
(Repealed (in Sec. 7) and added November 6, 2012, by initiative Proposition 39, Sec. 8. Section applicable, by subd. (a), for taxable years beginning on or after January 1, 2013.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25137.

25137. If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the Franchise Tax Board may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:
(a) Separate accounting;
(b) The exclusion of any one or more of the factors;
(c) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or
(d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.
(Added by Stats. 1966, Ch. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25138.

25138. This act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Enactment of Article IV of the Multistate Tax Compact (as set forth in Section 38006 of the code) pertaining to the allocation and apportionment of income shall be construed as a reenactment of Sections 25120 to 25137, inclusive, without any inference that a change in interpretation is implied by such enactment.
(Amended by Stats. 1974, Ch. 1381.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25139.

25139. Sections 25120 to 25139, inclusive, may be cited as the Uniform Division of Income for Tax Purposes Act.
(Added by Stats. 1966, Ch. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 11 - CORPORATION TAX LAW › CHAPTER 17 - Allocation of Income › ARTICLE 2 - Uniform Division of Income for Tax Purposes Act › Section 25140.

25140. Accounting procedures shall be adopted which will separately reflect the revenues attributable to dividends received by corporations having commercial domiciles in this state.
In view of pending litigation concerning the proper treatment of intercompany dividends, it is not intended by enactment of this act that any inference be drawn from it in such litigation.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 167.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30001.

30001. This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
(Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30003.

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 ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30005.

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.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30005.5.

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.
(b) Any tobacco product that was distributed in a manner that resulted in a tax liability under this part, but that was returned to the distributor after the tax was paid and for which the distributor has either claimed a deduction pursuant to subdivision (c) of Section 30123 or 30131.2, or a refund or credit pursuant to Section 30176.2 or Section 30178.2.
(Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30006.

30006. “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30008.

30008. “Distribution” includes:
(a) The sale of untaxed cigarettes or tobacco products in this state.
(b) The use or consumption of untaxed cigarettes or tobacco products in this state.
(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.
(Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30009.

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 keeping or retention thereof by a licensed distributor for the purpose of sale.
(Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30010.

30010. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
(Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30011.

30011. “Distributor” includes:
(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.
(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.
(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.
(Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30012.

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.
(Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30013.

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.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30014.

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 impressions.
(2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.
(b) “Transporter” shall not include any of the following:
(1) A licensed distributor.
(2) A common carrier.
(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.
(Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30015.

30015. “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.
(Amended by Stats. 1967, Ch. 963.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30016.

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 or meter impressions.
(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.
(Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30017.

30017. “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
(Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30018.

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 using current technology.
(b) The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.
(Added by Stats. 2002, Ch. 1124, Sec. 54. Effective September 30, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 1 - General Provisions and Definitions › Section 30019.

30019. “Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.
(Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30101.

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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30102.

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 exchanges and commissaries and Navy or Coast Guard ships’ stores.
(2) The United States Veterans’ Administration.
(b) This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.
(Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30102.5.

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 cigarettes or tobacco products are under internal revenue bond or customs control.
(Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30103.

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.
(Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30103.5.

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 that sale or transfer is authorized by the board.
(b) A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140.
(c) A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions.
(Amended by Stats. 1999, Ch. 941, Sec. 34. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30104.

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 authorized to sell cigarettes or tobacco products on the facilities of the carrier. Whenever cigarettes or tobacco products are sold by distributors to common carriers engaged in interstate or foreign passenger service for use or sale on facilities of the carriers, or to persons authorized to sell cigarettes or tobacco products on those facilities, the tax imposed under this part shall not be levied with respect to the sales of the cigarettes or tobacco products by the distributors, but a tax is hereby levied upon the carriers or upon the persons authorized to sell cigarettes or tobacco products on the facilities of the carriers, as the case may be, for the privilege of making sales in California at the same rate as set under this part. Those common carriers and authorized persons shall pay the tax imposed by this section and file reports with the board, as provided in Section 30186.
(Amended November 8, 2016, by initiative Proposition 56, Sec. 5.2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30105.

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 outside the United States.
(Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30105.5.

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 manufacturer under Internal Revenue bond to a veterans’ home of the State of California or a hospital or domiciliary facility of the United States Veterans’ Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax shall not be imposed with respect to the use or consumption of such cigarettes or tobacco products by the institution or by the veteran patients or domiciliaries.
(Amended by Stats. 1989, Ch. 634, Sec. 13. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30106.

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 individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.
(Amended by Stats. 1970, Ch. 547.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30107.

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.
(Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30108.

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 inapplicable shall, at the time of making the sale or accepting the order or, if the purchaser is not then obligated to pay the tax with respect to his or her distribution of the cigarettes or tobacco products, at the time the purchaser becomes so obligated, collect the tax from the purchaser, if the purchaser is other than a licensed distributor, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the board.
(b) Every person engaged in business in this state and making gifts of untaxed cigarettes or tobacco products as samples with respect to which the tax imposed under this part is inapplicable shall, at the time of making the gift or, if the donee is not then obligated to pay the tax with respect to his or her distribution of the cigarettes or tobacco products, at the time the donee becomes so obligated, collect the tax from the donee, if the donee is other than a licensed distributor, and shall give the donee a receipt therefor in the manner and form prescribed by the board. This section shall not apply to those distributions of cigarettes or tobacco products that are exempt from tax under Section 30105.5.
(c) “Engaged in business in the state” means and includes any of the following:
(1) Maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business.
(2) Having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the distributor or its subsidiary for the purpose of selling, delivering, or the taking of orders for cigarettes or tobacco products.
(d) The taxes required to be collected by this section constitute debts owed by the distributor, or other person required to collect the taxes, to the state.
(Amended November 8, 2016, by initiative Proposition 56, Sec. 5.3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30109.

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 tobacco products manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.
(Amended by Stats. 1989, Ch. 634, Sec. 16. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30110.

30110. Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 1 - Tax on Distributors › Section 30111.

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.
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.
(Amended by Stats. 1989, Ch. 634, Sec. 17. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30121.

30121. For purposes of this article:
(a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988.
(b) “Tobacco products” includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Tobacco products shall not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where that product is marketed and sold solely for such approved use. Tobacco products does not include any food products as that term is defined pursuant to Section 6359.
(c) “Electronic cigarettes” means any device or delivery system sold in combination with nicotine which can be used to deliver to a person nicotine in aerosolized or vaporized form, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person nicotine in aerosolized or vaporized form. Electronic cigarettes do not include any device not sold in combination with any liquid or substance containing nicotine, or any battery, battery charger, carrying case, or other accessory not used in the operation of the device if sold separately. Electronic cigarettes shall not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes where that product is marketed and sold solely for such approved use. As used in this subdivision, nicotine does not include any food products as that term is defined pursuant to Section 6359.
(d) “Fund” means the Cigarette and Tobacco Products Surtax Fund created by Section 30122.
(Amended November 8, 2016, by initiative Proposition 56, Sec. 3.1. Operative April 1, 2017, by Sec. 10 of Proposition 56. Note: This section was added on Nov. 8, 1988, by iniative Prop. 99, the Tobacco Tax and Health Protection Act of 1988.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30122.

30122. (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant to this article. Moneys in the fund may only be appropriated for the following purposes:
(1) Tobacco-related school and community health education programs.
(2) Tobacco-related disease research.
(3) Medical and hospital care and treatment of patients who cannot afford to pay for those services, and for whom payment will not be made through any private coverage or by any program funded in whole by the federal government.
(4) Programs for fire prevention; environmental conservation; protection, restoration, enhancement, and maintenance of fish, waterfowl, and wildlife habitat areas; and enhancement of state and local park and recreation purposes.
(b) The fund consists of six separate accounts, as follows:
(1) The Health Education Account, which shall only be available for appropriation for programs for the prevention and reduction of tobacco use, primarily among children, through school and community health education programs. Revenues from the Health Education Account shall not be used to match federal funds for any purpose.
(2) The Hospital Services Account, which shall only be available for appropriation for payment to public and private hospitals licensed pursuant to subdivision (a) of Section 1250 of the Health and Safety Code for the treatment of hospital patients who cannot afford to pay for that treatment and for whom payment for hospital services will not be made through private coverage or by any program funded in whole by the federal government.
(3) The Physician Services Account, which shall only be available for appropriation for payment to physicians for services to patients who cannot afford to pay for those services, and for whom payment for physician services will not be made through private coverage or by any program funded in whole by the federal government.
(4) The Research Account, which shall only be available for appropriation for tobacco-related disease research. Revenues from the Public Research Account shall not be used to match federal funds for any purpose.
(5) The Public Resources Account, which shall only be available for appropriation in equal amounts for both of the following:
(A) Programs to protect, restore, enhance, or maintain fish, waterfowl, and wildlife habitat on an equally funded basis.
(B) Programs to enhance state and local park and recreation resources.
(6) The Unallocated Account, which shall be available for appropriation for any purpose specified in subdivision (a).
(Amended by Stats. 2005, Ch. 14, Sec. 2. Effective June 17, 2005. Applicable from July 1, 2004, as provided in Sec. 4 of Ch. 14. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30123.

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 and one-half mills ($0.0125) for each cigarette distributed.
(b) There shall be imposed upon every distributor a tax upon the distribution of tobacco products, based on the wholesale cost of these products, at a tax rate, as determined annually by the State Board of Equalization, which is equivalent to the combined rate of tax imposed on cigarettes by subdivision (a) and the other provisions of this part.
(c) The wholesale cost used to calculate the amount of tax due under subdivision (b) does not include the wholesale cost of tobacco products that were returned by a customer during the same reporting period in which the tobacco products were distributed, when the distributor refunds the entire amount the customer paid for the tobacco products either in cash or credit. For purposes of this subdivision, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs is refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle.
(Amended by Stats. 2001, Ch. 426, Sec. 2. Effective October 2, 2001. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30124.

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 administration and collection of the tax imposed by Section 30123, pursuant to its powers vested by this part, all moneys raised pursuant to the taxes imposed by Section 30123 shall be deposited into the fund as provided in subdivision (b).
(b) Moneys shall be deposited in the fund according to the following formula:
(1) Twenty percent shall be deposited in the Health Education Account.
(2) Thirty-five percent shall be deposited in the Hospital Services Account.
(3) Ten percent shall be deposited in the Physician Services Account.
(4) Five percent shall be deposited in the Research Account.
(5) Five percent shall be deposited in the Public Resources Account.
(6) Twenty-five percent shall be deposited in the Unallocated Account.
(c) Any amounts appropriated from any account specified in subdivision (b) which is not encumbered within the period prescribed by law shall revert to the account from which it was appropriated.
(d) This section shall become operative July 1, 1996.
(Repealed (in Sec. 3) and added by Stats. 1995, Ch. 194, Sec. 4. Effective July 27, 1995. Section operative July 1, 1996, by its own provisions. Note: Section 30124 originally was added on Nov. 8, 1988, by initiative Prop. 99.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30125.

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 service. The fund and accounts in the fund may be used for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. The loans shall be repaid with interest from the General Fund at the Pooled Money Investment Account rate.
(Amended by Stats. 1994, Ch. 136, Sec. 4. Effective July 5, 1994. Note: This section was added on Nov. 8, 1988, by initiative Prop. 99.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30126.

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 be effective during the state’s next fiscal year.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30128.

30128. This article shall take effect on January 1, 1989.
(Added November 8, 1988, by initiative Proposition 99. Note: This section prescribes a delayed operative date for Article 2, commencing with Section 30121.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30129.

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.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.
(Added November 8, 1988, by initiative Proposition 99. Operative January 1, 1989, by Section 30128.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2 - Cigarette and Tobacco Products Surtax › Section 30130.

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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.50.

30130.50. Definitions.
For the purposes of this article:
(a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015.
(b) “Tobacco products” has the same meaning as that in subdivision (b) of Section 30121, as amended by this act.
(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.51.

30130.51. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax.
(a) In addition to any other taxes imposed upon the distribution of cigarettes under this part, there shall be imposed an additional tax upon every distributor of cigarettes at the rate of one hundred mills ($0.100) for each cigarette distributed on or after the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.
(b) The board shall adopt regulations providing for the implementation of an equivalent tax on electronic cigarettes as that term is defined in subdivision (c) of Section 30121, and the methods for collection of the tax. Such regulations shall include imposition of an equivalent tax on any device intended to be used to deliver aerosolized or vaporized nicotine to the person inhaling from the device when sold separately or as a package; any component, part, or accessory of such a device that is used during the operation of the device, whether sold separately or as a package with such device; and any liquid or substance containing nicotine, whether sold separately or as a package with any device that would allow it to be inhaled. Such regulations may include, but are not limited to, defining who is a distributor of electronic cigarettes pursuant to Section 30011 and the licensing requirements of any such person.
(c) Notwithstanding any other provision of this part, all revenues resulting from the tax imposed by subdivision (a) and all revenues resulting from the equivalent increase in the tax on tobacco products, including electronic cigarettes, imposed by subdivision (b) of Section 30123, shall be deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund created by Section 30130.53.
(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.53.

30130.53. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund.
(a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is hereby established in the State Treasury.
(b) All revenues raised pursuant to the taxes imposed by this article, less refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, shall be deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund.
(c) Notwithstanding any other law, the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund is a trust fund established solely to carry out the purposes of this act and all revenues deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund, together with interest earned by the fund, are hereby continuously appropriated for the purposes of this act without regard to fiscal year and shall be expended only in accordance with the provisions of this act and its purposes.
(d) Notwithstanding any other law, revenues deposited into the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund, including any interest earned by the fund, shall only be used for the specific purposes set forth in this act, and shall be appropriated and expended only for the purposes expressed in this act and shall not be subject to appropriation, reversion, or transfer by the Legislature, the Governor, the Director of Finance, or the Controller for any purpose other than those specified in this act, nor shall such revenues be loaned to the General Fund or any other fund of the state or any local government fund.
(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.56.

30130.56. Independent Audit and Disclosure.
To provide full public accountability concerning the uses to which funds from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 are put, and to ensure full compliance with the California Healthcare, Research and Prevention Tobacco Tax Act of 2016:
(a) The nonpartisan California State Auditor shall conduct at least biennially an independent financial audit of the state and local agencies receiving funds pursuant to the California Healthcare, Research and Prevention Tobacco Tax Act of 2016. An audit conducted pursuant to this section shall include, but not be limited to, a review of the administrative costs expended by the state agencies that administer the fund.
(b) Based on the independent audit, the nonpartisan California State Auditor shall prepare a report detailing its review and include any recommendations for improvements. The report shall be made available to the public.
(c) Each state agency and department receiving funds pursuant to this act shall, on an annual basis, publish on its respective Internet Web site an accounting of how much money was received from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund and how that money was spent. The annual accounting shall also be posted on any social media outlets the state agency or department deems appropriate.
(d) The use of the funds received by the State Department of Health Care Services pursuant to subdivision (a) of Section 30130.55 shall be subject to the same restrictions, including, but not limited to, audits and prevention of fraud, imposed by existing law.
(e) The use of the funds received by the State Department of Public Health, the State Department of Education, and the University of California pursuant to subdivisions (b) and (c) of Section 30130.55 shall be subject to oversight by the Tobacco Education and Research Oversight Committee pursuant to Sections 104365 and 104370 of the Health and Safety Code.
(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.58.

30130.58. Statutory References.
Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.
(Added November 8, 2016, by initiative Proposition 56, Sec. 4.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 2 - Imposition of Tax › ARTICLE 2.5 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Section 30130.59.

30130.59. Notwithstanding Section 13340 of the Government Code, if the board, pursuant to subdivision (h) of Section 30130.57, reduces the allocation to the State Department of Public Health state dental program due to a reduction in revenues, there is hereby continuously appropriated from the state General Fund an amount equivalent to the required reduction so that the total funding for the state dental program is maintained at thirty million dollars ($30,000,000) annually.
(Added by Stats. 2021, Ch. 143, Sec. 347. (AB 133) Effective July 27, 2021.)