California Revenue and Taxation Code

§ 30165.1

RTC § 30165.1 Effective Jan 1, 2023Div. 2 · Part 13 · Ch. 3.5 · Art. 1

Statute text

(a)The following definitions shall apply for purposes of this section:

(1)“Department” means the California Department of Tax and Fee Administration.

(2)“Brand family” means styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including, but not limited to, “menthol,” “lights,” “kings,” and “100s,” and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

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Legislative history

Amended by Stats. 2022, Ch. 454, Sec. 6. (AB 1742) Effective January 1, 2023.