{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30178.1","citation":"Rev. & Tax. Code, § 30178.1","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. 1989, Ch. 634, Sec. 21.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>Any applications for a refund under Section <a href=\"/rtc/30176.1\">30176.1</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-30178-1","source":"California Legislative Information bulk export (pubinfo)"}