California Revenue and Taxation Code ARTICLE 1 - Reports and Payments

• Section 30181.
  (a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due...
• Section 30182.
  (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report in the form as...
• Section 30183.
  (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file...
• Section 30184.
  The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.(Amended by Stats. 1989, Ch....
• Section 30185.
  (a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month...
• Section 30186.
  On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file with the board a...
• Section 30187.
  Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section...
• Section 30188.
  On or before the 25th day of each month, every wholesaler shall file a report in the form as prescribed by the board, which may...

Last modified: October 22, 2018