CHAPTER 3.5. Stamps and Meter Machines [30161. - 30180.]

Chapter 3.5 added by Stats. 1961, Ch. 884.

§§ 30161–30180 · 30 sections

1. ARTICLE 1. Use of Stamps and Impressions §§ 30161–30165.2 · 7 sections

   • § 30161 Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax…
   • § 30162 (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions…
   • § 30163 (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of…
   • § 30164 A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and regulations…
   • § 30165 The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions…
   • § 30165.1 (a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2)…
   • § 30165.2 (a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed…
2. ARTICLE 2. Sale to Distributors §§ 30166–30172 · 8 sections

   • § 30166 Stamps and meter register settings shall be sold to licensed distributors at their denominated values less a discount of 0.85 percent, which shall be capped at…
   • § 30166.1 No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or…
   • § 30167 A licensed distributor may apply to the board to fix the maximum amount of deferred-payment purchases of stamps and meter register settings which the…
   • § 30168 (a) Except as provided for in subdivision (c), amounts owing for stamps and meter register settings purchased on the deferred-payment basis shall be due and…
   • § 30169 A distributor shall authorize in writing those persons who may order purchases of stamps or meter register settings for the account of the distributor at a…
   • § 30170 The board may suspend without prior notice a distributor’s privilege to purchase stamps or meter register settings on the deferred-payment basis or may reduce…
   • § 30171 Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a penalty of 10…
   • § 30172 The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the…
3. ARTICLE 3. Determinations §§ 30173–30175 · 3 sections

   • § 30173 If a distributor fails to make payment for stamps or meter register settings when payment is due, the board may compute and determine from any available…
   • § 30174 If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the…
   • § 30175 The distributor against whom a determination is made under this article may petition for the redetermination thereof pursuant to Article 5 (commencing with…
4. ARTICLE 4. Refunds §§ 30176–30179.1 · 11 sections

   • § 30176 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase…
   • § 30176.1 (a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2…
   • § 30176.2 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2…
   • § 30177 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase,…
   • § 30177.5 (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…
   • § 30178 No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from the due date…
   • § 30178.1 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…
   • § 30178.2 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…
   • § 30178.3 Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
   • § 30179 Interest shall be computed, allowed, and paid upon any overpayment for the purchase of stamps or meter register settings at the modified adjusted rate per…
   • § 30179.1 No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes…
5. ARTICLE 5. Other Provisions Applicable § 30180 · 1 section

   • § 30180 Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362,…