{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30178.2","citation":"Rev. & Tax. Code, § 30178.2","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":"Amended by Stats. 2001, Ch. 426, Sec. 6.   Effective October 2, 2001.","effective":"2001-10-02","html":"<p>In lieu of the refund of the tax on tobacco products pursuant to Section <a href=\"/rtc/30176.1\">30176.1</a> or Section <a href=\"/rtc/30176.2\">30176.2</a>, a distributor eligible for that refund may elect to claim a credit against taxes imposed pursuant to this part equal to the amount which would have been refunded if a claim had been made pursuant to Section <a href=\"/rtc/30176.1\">30176.1</a> or Section <a href=\"/rtc/30176.2\">30176.2</a>.</p>","text":"In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may elect to claim a credit against taxes imposed pursuant to this part equal to the amount which would have been refunded if a claim had been made pursuant to Section 30176.1 or Section 30176.2.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-30178-2","source":"California Legislative Information bulk export (pubinfo)"}