Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 3. Determinations If No Report or Return Made

Section 30221

30221. Basis of determination; penalty. If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a report or return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month.

History.—Stats. 1967, p. 2521, operative August 1, 1967, deleted ", sold or received" following "distributed" in the first sentence. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or return" after "report" in the first and second sentences, added "or the … products" before "distributed" and added "or her" after "him" in the first sentence.