Section 30129 Of Article 2. Cigarette And Tobacco Products Surtax From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 2.

. The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor on and after 12:01 a.m. on January 1, 1989, pursuant to rules and regulations promulgated by the State Board of Equalization.