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CALIFORNIA CODES <br />REVENUE AND TAXATION CODE <br />SECTION 30131-30131.6 <br />30131. Creation and Purpose of Fund. Notwithstanding Section 30122, <br />the California Children and Families Trust Fund is hereby created in the <br />State Treasury for the exclusive purpose of funding those provisions of the <br />California Children and Families Act of 1998 that are set forth in Division <br />108 (commencing with Section 130100) of the Health and Safety Code. <br />30131.1 Definitions. The following definitions apply for purposes of this <br />article: <br />(a) "Cigarette" has the same meaning as in Section 30003, as it read on <br />January 1, 1997. <br />(b) "Tobacco products" includes, but is not limited to, all forms of cigars, <br />smoking tobacco, chewing tobacco, snuff, and any other articles or <br />products made of, or containing at least 50 percent, tobacco, but does not <br />include cigarettes. <br />30131.2 Amount of Surtax; Additional Tax; What Wholesale Cost Does <br />Not Include. (a) In addition to the taxes imposed upon the distribution of <br />cigarettes by Article 1 (commencing with Section 30101) and Article 2 <br />(commencing with Section 30121) and any other taxes in this chapter, <br />there shall be imposed an additional surtax upon every distributor of <br />cigarettes at the rate of twenty-five mills ($0.025) for each cigarette <br />distributed. <br />(b) In addition to the taxes imposed upon the distribution of tobacco <br />products by Article 1 (commencing with Section 30101) and Article 2 <br />(commencing with Section 30121), and any other taxes in this chapter, <br />there shall be imposed an additional tax upon every distributor of tobacco <br />products, based on the wholesale cost of these products, at a tax rate, as <br />determined annually by the State Board of Equalization, which is equivalent <br />to the rate of tax imposed on cigarettes by subdivision (a). <br />(c)The wholesale cost used to calculate the amount of tax due under <br />subdivision (b) does not include the wholesale cost of tobacco products <br />that were returned by a customer during the same reporting period in which <br />the tobacco products were distributed, when the distributor refunds the <br />entire amount the customer paid for the tobacco products either in cash or <br />credit. For purposes of this subdivision, refund or credit of the entire <br />amount shall be deemed to be given when the purchase price less <br />232