{"data":{"id":"us-ca/rtc-30178.2","jurisdiction":"us-ca","citation":"RTC § 30178.2","heading":"","body":"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.","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":"2ca0f36fdcb40b1822af64979733d89a809ea920b00fdcf48f5d6b1818861a1f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30178.1","next":"us-ca/rtc-30178.3"},"notice":"GroundRules: Original legal text. Not legal advice."}