California Revenue and Taxation Code

§ 30178.2

RTC § 30178.2 Effective Oct 2, 2001Div. 2 · Part 13 · Ch. 3.5 · Art. 4

Statute text

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.

Legislative history

Amended by Stats. 2001, Ch. 426, Sec. 6. Effective October 2, 2001.