{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30172","citation":"Rev. & Tax. Code, § 30172","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 3.5. Stamps and Meter Machines [30161. - 30180.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3.5"},{"name":"ARTICLE 2. Sale to Distributors [30166. - 30172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3.5/article-2"}],"history":"Added by Stats. 1961, Ch. 884.","effective":null,"html":"<p>The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the deferred-payment basis provided a request for the extension is filed with the board within or prior to the period for which the extension may be granted.</p>","text":"The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the deferred-payment basis provided a request for the extension is filed with the board within or prior to the period for which the extension may be granted.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/sale-to-distributors-30172","source":"California Legislative Information bulk export (pubinfo)"}