California Statutes
§ 30183. — 30183. (Amended by Stats. 2021, Ch. 432, Sec. 22.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 1. ARTICLE 1. Reports and Payments
(a)On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report with the department using electronic media in the form as prescribed by the department showing the number of cigarettes with respect to which
the distributor was required to collect the tax and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b)On or before the 25th day of each month, each distributor required to collect any tax during the preceding month pursuant to Section 30108 shall file a return using electronic media in the form as prescribed by the department that shows the wh
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California § 30183. (30183. (Amended by Stats. 2021, Ch. 432, Sec. 22.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 22. (SB 824) Effective January 1, 2022.