Bill Text: CA AB689 | 2009-2010 | Regular Session | Amended

---

Bill Title: Cigarette and Tobacco Products Tax Law: tobacco products.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-02-02 - Died on inactive file. [AB689 Detail]

Download: California-2009-AB689-Amended.html

---

BILL NUMBER: AB 689	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 23, 2009

INTRODUCED BY   Assembly Member Charles Calderon

                        FEBRUARY 26, 2009

   An act to amend Sections 30121 and 30131.1 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 689, as amended, Charles Calderon. Cigarette and Tobacco
Products Tax Law: tobacco products.
   The Cigarette and Tobacco Products Tax Law imposes a tax on every
distributor of cigarettes and tobacco products, as defined, at
specified rates, including additional taxes imposed under the laws
that were enacted by the Tobacco Tax and Health Protection Act of
1988 (Proposition 99) an initiative measure approved by the
electorate, November 8, 1988, and the California Children and
Families First Act of 1998 (Proposition 10) an initiative measure
approved by the electorate, November 3, 1998. Provisions of the law
define tobacco products to include any articles or products made of,
or containing at least 50%, tobacco, other than cigarettes. The
violation of provisions of the law, including requirements and
prohibitions relative to tobacco products, is generally a
misdemeanor.
   Proposition 99 prohibits the Legislature from amending provisions
of the Tobacco Tax and Health Protection Act of 1988 except by a 4/5
vote of the membership of both houses of the Legislature and then
only if consistent with the act. The California Children and Families
First Act of 1998 may be amended only by a vote of 2/3 of the
membership of both houses of the Legislature and then only if in
furtherance of the act and consistent with its purposes.
   This bill would revise the definition of tobacco products to
include any articles or products made of, or containing, tobacco,
other than cigarettes. Because the bill would expand the definition
of tobacco products, it would expand the application of the criminal
provisions related to tobacco products and would thereby impose a
state-mandated local program.
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
   This bill would provide that no reimbursement is required by this
act for a specified reason.
   Vote: 4/5. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 30121 of the Revenue and Taxation Code is
amended to read:
   30121.  For purposes of this article:
   (a) "Cigarettes" has the same meaning as in Section 30003, as it
read on January 1, 1988.
   (b) "Tobacco products" includes, but is not limited to, all forms
of cigars, smoking tobacco, chewing tobacco, snuff, and any other
articles or products made of, or containing tobacco, but does not
include cigarettes.
   (c) "Fund" means the Cigarette and Tobacco Products Surtax Fund
created by Section 30122.
  SEC. 2.  Section 30131.1 of the Revenue and Taxation Code is
amended to read:
   30131.1.  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" includes, but is not limited to, all forms
of cigars, smoking tobacco, chewing tobacco, snuff, and any other
articles or products made of, or containing tobacco, but does not
include cigarettes.
  SEC. 3.  The Legislature hereby finds and declares that  the
 provisions of this act are in furtherance of, and consistent
with the purposes of, the Tobacco Tax and Health Protection Act of
1988 and the California Children and Families First Act of 1998.
  SEC. 4.  No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution because
the only costs that may be incurred by a local agency or school
district will be incurred because this act creates a new crime or
infraction, eliminates a crime or infraction, or changes the penalty
for a crime or infraction, within the meaning of Section 17556 of the
Government Code, or changes the definition of a crime within the
meaning of Section 6 of Article XIII B of the California
Constitution.