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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 4. Determinations
Article 1. Reports and Payments
Section 30181
30181. Due date. [Repealed by Stats. 2003, Ch. 867 (AB 1666), in effect January 1, 2004.]
30181. Due Date (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 and payable monthly on or before the 25th day of the month following the calendar month in which a distribution of cigarettes occurs, or in the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to Section 30104, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs.
(b) Each distributor of tobacco products shall file a return using electronic media in the form, as prescribed by the department respecting the distributions of tobacco products and their wholesale cost during the preceding month, and any other information as the department may require to carry out this part. The return shall be filed with the department on or before the 25th day of the calendar month following the close of the monthly period for which it relates, together with a remittance payable to the department, of the amount of tax, if any, due under Article 2 (commencing with Section 30121) or Article 3 (commencing with Section 30131) of Chapter 2 for that period.
(c) To facilitate the administration of this part, the department may require the filing of the returns for longer than monthly periods.
(d) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
History—Added by Stats. 2003, Ch. 867 (AB 1666), in effect January 1, 2004. Proposition 56, Section 5.5, approved by voters at the November 8, 2016 election, in effect November 9, 2016, substitutes "If" for "When" before "any tax imposed upon cigarettes" and substitutes "this part" for "Article 1 (commencing with Section 30101 … Section 30131) of Chapter 2" after "imposed upon cigarettes under" in subdivision (a); substituted "that" for "which" after "as prescribed by the board," in the first sentence of subdivision (b); and deleted former subdivision (e). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "using electronic media" after "shall file a return", and substituted "department" for "board, that may…electronic media" after "as prescribed by the" in the first sentence of subdivision (b); and substituted "department" for "board" throughout.