California Revenue and Taxation Code ARTICLE 4 - Refunds

• Section 30176.
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase...
• Section 30176.1.
  (a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2...
• Section 30176.2.
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2...
• Section 30177.
  The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase,...
• Section 30177.5.
  (a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the denominated...
• Section 30178.
  No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from...
• Section 30178.1.
  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...
• Section 30178.2.
  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...
• Section 30178.3.
  Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• Section 30179.
  Interest shall be computed, allowed, and paid upon any overpayment for the purchase of stamps or meter register settings at the modified adjusted rate per...
• Section 30179.1.
  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...

Last modified: October 22, 2018