Rev. & Tax. Code, § 30176.1 · Article 4. Refunds
Rev. & Tax. Code, § 30176.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state.
(b) This section does not apply to tobacco products delivered to the consumer in this state and subsequently taken outside the state.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 251, Sec. 21. Effective January 1, 2002.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30176.1.
- Text hash
- sha256 dcd27726b94ca2ecea39ef523b407995b2e59829a079340fe6b686c9c2fe75e9
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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