California § 30176.1. 30176.1. (Amended by Stats. 2001, Ch. 251, Sec. 21.)

California Statutes

§ 30176.1. — 30176.1. (Amended by Stats. 2001, Ch. 251, Sec. 21.)

California § 30176.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 13.PART 13. CIGARETTE TAX

Ch. 3.5.CHAPTER 3.5. Stamps and Meter Machines

Art. 4.ARTICLE 4. Refunds

This text of California § 30176.1. (30176.1. (Amended by Stats. 2001, Ch. 251, Sec. 21.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 30176.1. (2026).

Text

(a)The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state.

(b)This section does not apply to tobacco products delivered to the consumer in this state and subsequently taken outside the state.

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(a)
The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state.
(b)
This section does not apply to tobacco products delivered to the consumer in
this state and subsequently taken outside the state.

United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellant v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less

448 F.3d 1168 (Ninth Circuit, 2006)

23 case citations

United States v. 4,432 Mastercases of Cigarettes

448 F.3d 1168 (Ninth Circuit, 2006)

2 case citations