California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 13. CIGARETTE TAX |
Chapter 3.5. Stamps and Meter Machines |
ARTICLE 4. Refunds |
Section 30178.1.
Latest version.
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Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board within three months after the close of the calendar month in which the tobacco products are exported.
(Added by Stats. 1989, Ch. 634, Sec. 21. Effective September 21, 1989.)