BILL NUMBER: AB 1238	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Linder

                        FEBRUARY 27, 2015

   An act to amend Section 30002 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1238, as introduced, Linder. Cigarette and tobacco products
taxes.
   The Cigarette and Tobacco Products Tax Law 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). Existing law provides
definitions that govern the construction of this law.
   This bill would make a nonsubstantive change to this provision
regarding definitions under the 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.  Section 30002 of the Revenue and Taxation Code is
amended to read:
   30002.  Except where the context otherwise requires, the
definitions  given   provided  in this
chapter govern the construction of this part.