California Revenue and Taxation Code
§ 30122
RTC § 30122 Effective Jun 17, 2005Div. 2 · Part 13 · Ch. 2 · Art. 2
Statute text
View on leginfo.ca.gov(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.
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Legislative history
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.