California CodesRTC CodeDivision 2 - OTHER TAXESPart 13 - CIGARETTE TAXChapter 2 - Imposition of TaxArticle 2 - Cigarette and Tobacco Products Surtax§ 30128§ 30128This article shall take effect on January 1, 1989.Cite this sectionCal. Rev. & Tax. Code § 30128 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-2-imposition-of-tax/article-2-cigarette-and-tobacco-products-surtax/section-30128CopyOther sections in Article 2 - Cigarette and Tobacco Products Surtax§ 30121§ 30122§ 30123§ 30124§ 30125§ 30126§ 30128§ 30129§ 30130← § 30126§ 30129 →