Bill Text: CA SB768 | 2013-2014 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Cigarette and tobacco products taxes: California Tobacco

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-02-03 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB768 Detail]

Download: California-2013-SB768-Introduced.html

---

BILL NUMBER: SB 768	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator De León

                        FEBRUARY 22, 2013

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 768, as introduced, De León. Cigarette and tobacco products
taxes.
   The Cigarette and Tobacco Products Tax Law, the violation of which
is a crime, imposes a tax on every distributor of cigarettes and
tobacco products at specified rates, including additional taxes
imposed under the Tobacco Tax and Health Protection Act of 1988
(Proposition 99) and the California Families and Children Act of 1998
(Proposition 10). A provision of that law imposes a tax upon the
distribution of tobacco products at a tax rate that is equivalent to
the combined rate of all taxes imposed on cigarettes, which is
deposited in specified accounts.
   This bill would state the intent of the Legislature to review the
structure of the Cigarette and Tobacco Products Tax Law.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  It is the intent of the Legislature to conduct a review
of the structure of the Cigarette and Tobacco Products Tax Law.