06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
Sales & Use Tax
Property Taxes
Special Taxes & Fees Returns
Filing Resources
Frequently Asked Questions
Sales & Use Tax
Property Taxes
Special Taxes & Fees
Sales & Use Tax
Property Taxes
Special Taxes & Fees
BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 3.5 > Section 30179.1
30179.1. Interest; limitations. No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.
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.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
Thank you for your help.