{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30176","citation":"Rev. & Tax. Code, § 30176","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 4. Refunds [30176. - 30179.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3.5/article-4"}],"history":"Added by Stats. 1961, Ch. 884.","effective":null,"html":"<p>The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase of any unused stamps or meter register settings.</p>","text":"The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase of any unused stamps or meter register settings.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-30176","source":"California Legislative Information bulk export (pubinfo)"}