BlackletterCalifornia law

Revenue and Taxation Code § 30178.1

ARTICLE 4. Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 30178.1Official source ↗

Added by Stats. 1989, Ch. 634, Sec. 21. Effective September 21, 1989.

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.