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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 3.5 > Section 30177.5

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 30177.5

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30177.5. Credit; stamps affixed or tax paid in violation of Attorney General certification. (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 value, less any discounts authorized by this part, of the stamps or meter impressions purchased and affixed to those packages of cigarettes that are subject to the provisions of subdivision (j) of Section 30165.1.

(b) The board shall credit to a distributor that is entitled to a credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the amount of taxes paid by that distributor, pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131), with respect to the tobacco products that are subject to the provisions of subdivision (j) of Section 30165.1.

History—Added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.

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