California Statutes
§ 30188. — 30188. (Amended by Stats. 2021, Ch. 432, Sec. 25.)
California § 30188.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 30188. (30188. (Amended by Stats. 2021, Ch. 432, Sec. 25.)) 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 § 30188. (2026).
Text
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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Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.
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Bluebook (online)
California § 30188., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30188..