Rev. & Tax. Code, § 30177.5 · Article 4. Refunds
Rev. & Tax. Code, § 30177.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the denominated value, less any discounts authorized by this part, of the stamps or meter impressions purchased and affixed to those packages of cigarettes that are subject to the provisions of subdivision (j) of Section 30165.1.
(b) The board shall credit to a distributor that is entitled to a credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the amount of taxes paid by that distributor, pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131), with respect to the tobacco products that are subject to the provisions of subdivision (j) of Section 30165.1.
Notes and commentary — not statutory text
History
Added by Stats. 2003, Ch. 890, Sec. 9. Effective January 1, 2004.
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=30177.5.
- Text hash
- sha256 d10caf3d4e466621e55cd96f15ca0d75ae63b4e43003eb3389b7df0b0d15f263
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 13, ch. 2, art. 2Cigarette and Tobacco Products SurtaxPrinted as Article 2 (commencing with Section 30121)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 2, art. 3California Children and Families Trust Fund AccountPrinted as Article 3 (commencing with Section 30131)
- Rev. & Tax. Code, § 30165.1Printed as Section 30165.1
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 30177.5. Each shows the citation as that text prints it.
Revenue and Taxation Code
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