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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 30179.1
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.