{"data":{"id":"us-ca/rtc-30188","jurisdiction":"us-ca","citation":"RTC § 30188","heading":"","body":"On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting the wholesaler’s inventory, purchases, and sales of cigarettes or tobacco products during the preceding month and any other information as the department may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 1. Reports and Payments [30181. - 30188.]"],"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":"8b87e5319a293f2a675e76ec6b3463602156719456c644b72e2edb0aa48ec3fd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30187","next":"us-ca/rtc-30190"},"notice":"GroundRules: Original legal text. Not legal advice."}