California Statutes
§ 30178.2. — 30178.2. (Amended by Stats. 2001, Ch. 426, Sec. 6.)
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
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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California § 30178.2. (30178.2. (Amended by Stats. 2001, Ch. 426, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 426, Sec. 6. Effective October 2, 2001.