Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 3.5. Stamps and Meter Machines1

Article 4. Refunds

Section 30176.1

30176.1. Refunds; exported tax-paid tobacco products. (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 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state.

(b) This section does not apply to tobacco products delivered to the consumer in this state and subsequently taken outside the state.

History—Added by Stats. 1989, Ch. 634, in effect September 21, 1989. Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, added "and Article 3 (commencing with Section 30131)" after "pursuant to Article 2 (commencing with Section 30121)" in subdivision (a).

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.