Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Cigarette and Tobacco Products Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations

Article 11. Refunds for Stamps and Meter Impressions

Regulation 4064


Regulation 4064. Claim Forms.

Reference: Sections 30176, 30176.1, and 30177, Revenue and Taxation Code.

A claim for refund or credit made pursuant to Regulations 4061, 4062, 4063 or 4063.5 must be made on a form prescribed by and filed with the board.

History—Adopted January 12, 1968.

Former Regulation 4064 renumbered 4067 January 12, 1968.

Amended September 26, 2001, effective February 15, 2002. Added "or 4063.5".