California Business and Professions Code

§ 22970.1

BPC § 22970.1 Effective Jan 1, 2004Div. 8.6 · Ch. 1

Statute text

The Legislature finds and declares all of the following:

(a)The State of California has enacted excise taxes on the distribution of cigarettes and tobacco products to provide funding for local and state programs, including health services, antismoking campaigns, cancer research, and education programs.

(b)Tax revenues have declined by hundreds of millions of dollars per year due, in part, to unlawful distributions and untaxed sales of cigarettes and tobacco products conducted by organized crime syndicates, street gangs, and international terrorist groups.

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Legislative history

Added by Stats. 2003, Ch. 890, Sec. 1. Effective January 1, 2004.