California Code, Revenue and Taxation Code - RTC § 31008

(a) On or before July 1, 2024, the department shall provide a report to the Assembly Committee on Revenue and Taxation, the Assembly Committee on Health, the Senate Committee on Health, and the Senate Governance and Finance Committee regarding the effect of collecting the California Electronic Cigarette Excise Tax on the purchase of electronic cigarettes at retail in the state.

(b) The report required by this section shall include an estimate of retail electronic cigarette purchases to compare to the total purchase price reported under this part for calendar years 2022 and 2023.  The estimated retail electronic cigarette purchases shall be calculated using any information available to the department, including, but not limited to, the reported wholesale cost of electronic cigarettes as reported under Part 13 (commencing with Section 30001) of Division 2.