California Revenue And Taxation Code — Other Taxes — Determinations — Reports And Payments — Distributor's report with respect to distribution of cigarettes and purchases of stamps and meter register units

Current through the 2016 Legislative Session

(a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report in the form as prescribed by the board, that may include, but not be limited to, electronic media with respect to distributions of cigarettes and purchases of stamps and meter register units during the preceding month and any other information as the board may require to carry out this part.
(b) Reports shall be authenticated in a form, or pursuant to methods, as may be prescribed by the board.
Ca. Rev. and Tax. Code § 30182
Amended by Stats 2008 ch 179 (SB 1498),s 201, eff. 1/1/2009.
Amended by Stats 2007 ch 342 (AB 1748),s 40, eff. 1/1/2008.
Amended by Stats 2007 ch 130 (AB 299),s 228, eff. 1/1/2008.
Amended by Stats 2006 ch 70 (AB 2001),s 5, eff. 1/1/2007.
Added by Stats 2003 ch 867 (AB 1666), s 8, eff. 1/1/2004, op. 1/1/2007.

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