Rev. & Tax. Code, § 30179.1 · Article 4. Refunds

Rev. & Tax. Code, § 30179.1

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.

Notes and commentary — not statutory text

History

Added by Stats. 1989, Ch. 634, Sec. 23. Effective September 21, 1989.

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&sectionNum=30179.1.
Text hash: sha256 3b6aedbf4d87d121bc72cfd9b1286e2e028b14ad0774dbf2aaf59983d7a98565
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Revenue and Taxation Code

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