Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Law
CHAPTER 3.5. STAMPS AND METER MACHINES.1 (View entire chapter)
Article 1 Use of Stamps and Impressions
- 30161 Tax payment by use of stamps and impressions
- 30162 Design; manner of affixing
- 30163 Affixed to packages
- 30164 Use of machines; transfer of stamps or meters
- 30165 Tax payment without stamps or impressions
- 30165.1 Master Settlement Agreement compliance
- 30165.2 Federal returns and reports
Article 2 Sale to Distributors
- 30166 Payment for stamps and settings; discount
- 30166.1 Legislative report; evaluation of cost to apply stamps and settings
- 30167 Application for credit purchases
- 30168 Due date for credit purchases
- 30169 Authorization of agent
- 30170 Suspension of credit
- 30171 Penalty and interest
- 30172 Extension of time
Article 3 Determinations
Article 4 Refunds
- 30176 Unused stamps and meter settings
- 30176.1 Refunds; exported tax-paid tobacco products
- 30176.2 Refunds and credits; returned tobacco products
- 30177 Unusable or destroyed cigarettes
- 30177.5 Credit; stamps affixed or tax paid in violation of Attorney General certification
- 30178 Claim; limitation period
- 30178.1 Application for refund; limitation period
- 30178.2 Credit in lieu of refund
- 30178.3 Overpayments from levies or liens
- 30179 Interest
- 30179.1 Interest; limitations
Article 5 Other Provisions Applicable
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.