California Revenue and Taxation Code 30178.2 – In lieu of the refund of the tax on tobacco products pursuant to …
Current as of: 2024 | Check for updates
|
Other versions
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.
(Amended by Stats. 2001, Ch. 426, Sec. 6. Effective October 2, 2001.)