Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 3.5. STAMPS AND METER MACHINES.1
Article 4. Refunds
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.