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 45 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 23 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.