Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 3.5. Stamps and Meter Machines1

Article 4. Refunds

Section 30176

30176. Unused stamps and meter settings. 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 of any unused stamps or meter register settings.

History—Added by Stats. 1961, p. 2317, operative July 16, 1961.

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.