Rev. & Tax. Code, § 30182 · Article 1. Reports and Payments
Rev. & Tax. Code, § 30182
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as prescribed by the department with respect to distributions of cigarettes and purchases of stamps and meter register units during the preceding month and any other information as the department may require to carry out this part.
(b) Reports shall be authenticated in a form, or pursuant to methods, as may be prescribed by the department.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 21. (SB 824) Effective January 1, 2022.
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=30182.
- Text hash
- sha256 7bed9b9c08b62786b623bdda0d583261b8711be4684cc55440f3305fe17777bf
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.