ARTICLE 1. Reports and Payments [30181. - 30188.]

Article 1 added by Stats. 1959, Ch. 1040.

§§ 30181–30188 · 9 sections

• § 30181 (a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on…
• § 30182 (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as…
• § 30183 (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report…
• § 30184 The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.
• § 30185 (a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for…
• § 30185.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
• § 30186 On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the…
• § 30187 Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section…
• § 30188 On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting…