§ 30177. — 30177. (Amended by Stats. 2001, Ch. 426, Sec. 5.)

California § 30177.

• Jurisdiction: 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

Text

The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase, of stamps or meter impressions affixed to packages of cigarettes which have prior to distribution become unfit for use, unsalable or have been destroyed, or which after distribution have become unfit for use or unsalable and have been returned
for credit or have been replaced, and the board has proof of that return or destruction.

Legislative History

Amended by Stats. 2001, Ch. 426, Sec. 5. Effective October 2, 2001.