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Business Taxes Law Guide – Revision 2022
 

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 30183


30183. Report by registered distributor. (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 a report with the department using electronic media in the form as prescribed by the department showing the number of cigarettes with respect to which the distributor was required to collect the tax and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(b) On or before the 25th day of each month, each distributor required to collect any tax during the preceding month pursuant to Section 30108 shall file a return, in the form as prescribed by the department that shows the wholesale cost of tobacco products with respect to which the distributor was required to collect the tax and any other information as the department may require to carry out this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

History—Stats. 1967, p. 2520, operative August 1, 1967, substituted "20th" for "fifteenth." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Ch. 634, in effect September 21, 1989, added "(a)" before first paragraph, added "or she" in subdivision (a), and added subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form … electronic media" for "on forms prescribed by the board" after "report with the board" in, substituted "any" for "such" after "to collect the tax and" in, and added the second sentence to, subdivision (a); substituted "in the form … electronic media" for "on forms prescribed by the board," after "shall file a return," in, substituted "any" for "such" after "collect the tax and" in, and added the second sentence to, subdivision (b). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department using electronic media" for "board" after "file a report with the", substituted "department" for "board, which may…electronic media" after "as prescribed by the", substituted "the distributor" for "he or she" after "respect to which" in the first sentence of subdivision (a); substituted "Reports" for "Returns" in the last sentence of subdivision (a); substituted "department" for "board" throughout; substituted "return using electronic media" for "return" after Section 30108 shall file a", substituted "department that" for "board, which…electronic media which" after "as prescribed by the", and substituted "the distributor" for "he or she" after "respect to which" in the first sentence of subdivision (b).