California Assembly Bill AB1238 Amended / Bill

 BILL NUMBER: AB 1238AMENDED BILL TEXT AMENDED IN ASSEMBLY MARCH 26, 2015 INTRODUCED BY Assembly Member Linder FEBRUARY 27, 2015 An act to  amend Section 30002 of   add Sections 30004 and 30112 to  the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 1238, as amended, Linder. Cigarette and tobacco products  taxes.   taxes: premium cigars.  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.   That law imposes taxes on other tobacco products, including cigars, measured by wholesale cost, at a rate determined annually by the State Board of Equalization, as provided.   The Tobacco Tax and Health Protection Act of 1988, and the California Families and Children Act of 1998, each requires that amendments to its provisions be consistent with the act's purposes, and be approved, respectively, by either a 4/5 or 2/3 vote of both houses of the Legislature.  This bill would  make a nonsubstantive change to this provision regarding definitions under the law.   define a "premium cigar" for purposes of these taxes as any roll of tobacco spiral wrapped in leaf tobacco that does not contain a plastic or wooden filter or tip, and that weighs over 6 pounds per thousa   nd cigars. The   bill would also provide that the rate of tax imposed on the distribution of a premium cigar would not exceed $ ____.  Vote:  majority   4/5 . Appropriation: no. Fiscal committee:  no   yes  . State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:  SECTION 1.   Section 30004 is added to the   Revenue and Taxation Code   , to read:   30004. "Premium cigar" means any roll of tobacco spiral wrapped in leaf tobacco that does not contain a plastic or wooden filter or tip, and that weighs over six pounds per thousand cigars.   SEC. 2.   Section 30112 is added to the   Revenue and Taxation Code   , to read:   30112. Notwithstanding any other provision of this part, the rate of tax imposed on the distribution of a premium cigar shall not exceed ____($____).   SECTION 1.   Section 30002 of the Revenue and Taxation Code is amended to read: 30002. Except where the context otherwise requires, the definitions provided in this chapter govern the construction of this part.