Health and Safety Code §§ 130100-130155
Imposes an excise tax of 50 cents per pack of cigarettes sold in California. Also imposes an excise tax of $1 per item on other types of tobacco products, such as chewing tobacco.

Allocation: Proposition 10 created the California Children and Families First Program to promote and develop early childhood development programs. This program is administered by state and county commissions. The state commission receives 20% of the tax revenues to spend in a variety of ways. Eighty percent of the revenues are allocated to counties that create county commissions to implement strategic plans to support and improve early childhood development in the county.

Date: Enacted November 1998. Effective January 1, 1999

Revenue and Taxation Code §§ 30121-30130
Imposes an excise tax of 25 cents per pack of cigarettes (with an equivalent increase for other tobacco products)

Allocation: Proposition 99 monies are allocated to the Cigarette and Tobacco Products Surtax Fund. The funds are earmarked for programs to reduce smoking, to provide health care services to indigents, to support tobacco-related research, and to fund resources programs (primarily in the Department of Fish and Game, and the Department of Parks and Recreation).

The money is deposited according to the following formula: 20% is deposited in the Health Education Account; 35% in the Hospital Services Account; 10% in the Physician Services Account; 5% in the Research Account; 5% in the Public Resources Account; and 25% in the Unallocated Account.

The California Department of Health Services and Department of Education administer and implement tobacco prevention funds as directed in Health and Safety Code sections 104350-104480. The Tobacco Education Resource and Oversight Committee (TEROC) advises the state departments on policy development, integration, and evaluation of tobacco education programs.