{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30177.5","citation":"Rev. & Tax. Code, § 30177.5","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. 2003, Ch. 890, Sec. 9.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>(a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section <a href=\"/rtc/30165.1\">30165.1</a>, the denominated value, less any discounts authorized by this part, of the stamps or meter impressions purchased and affixed to those packages of cigarettes that are subject to the provisions of subdivision (j) of Section <a href=\"/rtc/30165.1\">30165.1</a>.</p><p>(b) The board shall credit to a distributor that is entitled to a credit authorized by paragraph (1) of subdivision (j) of Section <a href=\"/rtc/30165.1\">30165.1</a>, the amount of taxes paid by that distributor, pursuant to Article 2 (commencing with Section <a href=\"/rtc/30121\">30121</a>) and Article 3 (commencing with Section <a href=\"/rtc/30131\">30131</a>), with respect to the tobacco products that are subject to the provisions of subdivision (j) of Section <a href=\"/rtc/30165.1\">30165.1</a>.</p>","text":"(a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the denominated value, less any discounts authorized by this part, of the stamps or meter impressions purchased and affixed to those packages of cigarettes that are subject to the provisions of subdivision (j) of Section 30165.1. (b) The board shall credit to a distributor that is entitled to a credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the amount of taxes paid by that distributor, pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131), with respect to the tobacco products that are subject to the provisions of subdivision (j) of Section 30165.1.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-30177-5","source":"California Legislative Information bulk export (pubinfo)"}