Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 1. Reports and Payments

Section 30186

30186. Report of sales on common carrier. On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file with the board a report of the sales of cigarettes or tobacco products made by them on the facilities of the carriers in California in the preceding calendar month in that detail as the board may prescribe and in the form as prescribed by the board, which may include, but not be limited to, electronic media, submitting with the report the amount of the tax due under Section 30104. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

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 "or tobacco products" after "cigarettes". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "that" for "such" after "calendar month in", deleted "and form" after "detail", added "and in the form … electronic media," after "may prescribe" and added the last sentence.