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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 30177
30177. Unusable or destroyed cigarettes. 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, of stamps or meter impressions affixed to packages of cigarettes which have prior to distribution become unfit for use, unsalable or have been destroyed, or which after distribution have become unfit for use or unsalable and have been returned for credit or have been replaced, and the board has proof of that return or destruction.
History—Added by Stats. 1961, p. 2318, operative July 16, 1961. Stats. 1998, Ch. 815 (AB 2075), in effect September 25, 1998, added ", and the tax … of tobacco products," after "packages of cigarettes" and substituted "that return or destruction" for "the cigarettes not being used for smoking in this State" after "has proof of". Stats. 2001, Ch. 426 (SB 312), in effect October 2, 2001, deleted ", and the tax imposed on tobacco products that has been paid on the distribution of tobacco products," after "stamps or meter impressions affixed to packages of cigarettes".
Note.—SEC. 7 of Stats. 2001, Ch. 426 (SB 312), effective October 2, 2001, states: The Legislature finds and declares that this act furthers and is consistent with the purposes expressed in Article 2 (commencing with Section 30121) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code, as contained within the Tobacco Tax and Health Protection Act of 1988 (Proposition 99 of the November 8, 1988, general election), and Article 3 (commencing with Section 30131) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code, as contained in the California Families and Children Act of 1998 (Proposition 10 of the November 3, 1998, general election).
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.