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As a result, potentially to feel the same effects as with a cannabis cigarette delivering 3.8 mg of THC, the enormous quantity of 720 mg of liquid refill (spiked at the same cannabinoids concentration as in cannabis) should be vaped

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Cigarette Excise Tax State cigarette tax: $2.87 per pack of 20 (set by Proposition 56 in 2016, effective April 1, 2017) Federal cigarette tax: approximately $1.01 per pack of 20 (under Internal Revenue Code section 5701) Total tax burden on a pack of cigarettes in California: nearly $4.00 before sales tax Other Tobacco Products (OTP) Tax The CDTFA recalculates the OTP tax rate every year on April 1, based on cigarette wholesale price changes

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