California § 30178.2. 30178.2. (Amended by Stats. 2001, Ch. 426, Sec. 6.)

California Statutes

§ 30178.2. — 30178.2. (Amended by Stats. 2001, Ch. 426, Sec. 6.)

California § 30178.2.

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 § 30178.2. (30178.2. (Amended by Stats. 2001, Ch. 426, Sec. 6.)) 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 § 30178.2. (2026).

Text

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.

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