California Statutes
§ 30188. — 30188. (Amended by Stats. 2021, Ch. 432, Sec. 25.)
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
On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting the wholesaler’s inventory, purchases, and sales of cigarettes or tobacco products during the preceding month and any other information as the department may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
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California § 30188. (30188. (Amended by Stats. 2021, Ch. 432, Sec. 25.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.