Art. XIII B, § 12

Tobacco surtax fund outside the limit

Structure Taxes, Money & Commerce Art. XIII B · Government Spending Limitation

Official text rightpowerlimitif conditionlegal term

“Appropriations subject to limitation” of each entity of government shall not include appropriations of revenue from the Cigarette and Tobacco Products Surtax Fund created by the Tobacco Tax and Health Protection Act of 1988. No adjustment in the appropriations limit of any entity of government shall be required pursuant to Section 3 as a result of revenue being deposited in or appropriated from the Cigarette and Tobacco Products Surtax Fund created by the Tobacco Tax and Health Protection Act of 1988.

History: Sec. 12 added Nov. 8, 1988, by Prop. 99. Initiative measure.

Simplified explanation

Appropriations of revenue from the Cigarette and Tobacco Products Surtax Fund are not appropriations subject to limitation, and depositing or appropriating that revenue requires no adjustment in any appropriations limit under Section 3.