Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3.5. STAMPS AND METER MACHINES.1

Article 4. Refunds

Section 30178.1

30178.1. Application for refund; limitation period. Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board within three months after the close of the calendar month in which the tobacco products are exported.

History.—Added by Stats. 1989, Ch. 634, in effect September 21, 1989.

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.