GroundRules
RTC § 30178.2
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 3.5. Stamps and Meter Machines [30161. - 30180.]
- ARTICLE 4. Refunds [30176. - 30179.1.]
In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may elect to claim a credit against taxes imposed pursuant to this part equal to the amount which would have been refunded if a claim had been made pursuant to Section 30176.1 or Section 30176.2.
Collected 2026-09-14T05:56:33Z. Source file · JSON