California Revenue and Taxation Code

§ 31001

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 31001 Effective Jan 1, 2022Div. 2 · Part 13.6

For purposes of this article:

(a)“California Electronic Cigarette Excise Tax” means the tax imposed by Section 31002.

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

…

Legislative history

Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.