{"data":{"id":"us-ca/rtc-30178.1","jurisdiction":"us-ca","citation":"RTC § 30178.1","heading":"","body":"Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board within three months after the close of the calendar month in which the tobacco products are exported.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5f8d31b174ca09b4a4d6d14ff352ad483eeb19e981f0afce3087d735ac633d74","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30178","next":"us-ca/rtc-30178.2"},"notice":"GroundRules: Original legal text. Not legal advice."}