§ 30181 (a) If any tax imposed upon cigarettes under this part is not …
§ 30182 (a) Except as provided in subdivision (b), a distributor shall …
§ 30183 (a) On or before the 25th day of each month every distributor …
§ 30184 The distributor shall submit with each report or return a remittance …
§ 30185 (a) Except as provided in subdivision (b) and otherwise provided …
§ 30185.5 (a) Subject to subdivision (c), if the Governor issues a state …
§ 30186 On or before the 25th day of each month, the common carriers and …
§ 30187 Every consumer or user subject to the tax resulting from a …
§ 30188 On or before the 25th day of each month, every wholesaler shall file …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 1 - Reports and Payments

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Personal property: All property that is not real property.