{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30184","citation":"Rev. & Tax. Code, § 30184","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 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 1. Reports and Payments [30181. - 30188.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 27.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.</p>","text":"The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reports-and-payments-30184","source":"California Legislative Information bulk export (pubinfo)"}