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·Code RTC Revenue 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

(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.

California § 30176.1. (30176.1. (Amended by Stats. 2001, Ch. 251, Sec. 21.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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