Section 30126 Of Article 2. Cigarette And Tobacco Products Surtax From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 2.

. The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of tobacco products as of March 1, and shall be effective during the state's next fiscal year.