Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Cigarette and Tobacco Products Tax Law
CHAPTER 3.5. STAMPS AND METER MACHINES.1
Article 4. Refunds
30179.1. Interest; limitations. 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 pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.
History—Added by Stats. 1989, Ch. 634, in effect September 21, 1989.
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.