California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30131.1
Official textleginfo.legislature.ca.gov
The following definitions apply for purposes of this article:
# (a)
“Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997.
# (b)
“Tobacco products” shall have the same meaning as in subdivision (b) of Section 30121, as amended by the California Healthcare, Research and Prevention Tobacco Tax Act of 2016.
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