Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 4. Determinations [30181 - 30285]
( Chapter 4 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Reports and Payments [30181 - 30188]
( Article 1 added by Stats. 1959, Ch. 1040. ) 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 the wholesaler’s inventory, purchases, and sales of cigarettes or tobacco products during the preceding month and any other information as the department may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.)