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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 4. Determinations
Article 1. Reports and Payments
Section 30182
30182. Report by licensed distributor. [Repealed by Stats. 2006, Ch. 70 (AB 2001), in effect January 1, 2007.]
30182. Report by licensed distributor. (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as prescribed by the department with respect to distributions of cigarettes and purchases of stamps and meter register units during the preceding month and any other information as the department 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 department.
History—Stats. 1967, p. 2520, operative August 1, 1967, substituted "20th" for "fifteenth." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Chapter 634, in effect September 21, 1989, added "(a)" before first paragraph, deleted "the purposes of" before "this part." in subdivision (a), and added subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted "on forms prescribed by the board" after "every distributor shall file" in, added "in the form … electronic media" after "a report" to, substituted "any" for "such" after "preceding month, and" in, and added the second sentence to, subdivision (a); deleted ", on forms prescribed by the board," after "shall file" in, added "in the form … electronic media" after "a return" to, substituted "any" for "such" after "preceding month, and", and added the second sentence to, subdivision (b). Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, substituted "Except as provided in subdivision (b)," for "On" before "every distributor shall file", added ", on" after "distributor shall file", substituted "that" for "which" after "by the board,", and substituted "with respect to" for "respecting his" after "electronic media" in the first sentence, and deleted the former last sentence "Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board." in subdivision (a); substituted "Every distributor that elects … shall file a report" for "On or before the 25th day of each month, each distributor shall file a return" before "in the form as prescribed by the board", substituted "that" for "which" after "by the board,", substituted "with respect to" for "respecting his or her" after "electronic media,", substituted "cigarettes and purchases of stamps … meter register settings were purchased," for "tobacco products and their wholesale cost during the preceding month," after "distributions of" in the first sentence, deleted former last sentence "Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board." and added last sentence to subdivision (b); and added subdivisions (c) and (d). Stats. 2006, Ch. 70 (AB 2001), in effect January 1, 2007, substituted "fifth" for "5th" after "on or before the" in the second paragraph of subdivision (b); and deleted the former subdivision (d) which stated "This section shall remain in effect until January 1, 2007, and as of that date is repealed.". Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, deleted former subdivision (b) and relettered former subdivision (c) as subdivision (b). Stats. 2008, Ch. 179 (SB 1498), in effect January 1, 2009, substituted "a" for "every" after "provided in subdivision (b)," in subdivision (a); and deleted the comma after "form, or pursuant to" and added a comma after "pursuant to methods" in subdivision (b). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added “using electronic media” after “25th day of each month, a report”, and substituted “department” for “board, that may… that electronic media” after “as prescribed by the” in the first sentence of subdivision (a); and substituted “department” for “board” throughout.
Note.—SEC. 9. of Stats. 2003. Ch. 867 (AB 1666), effective January 1, 2004, states, The Legislative Analyst, with assistance of, and based on information provided by, the State Board of Equalization, shall, on or before January 1, 2006, prepare a report to the Legislature of the economic impact of this act. The report shall include an evaluation of the State Board of Equalization's ability to collect cigarette tax revenues, additional revenues, if any, generated by the twice-monthly payment program, and the ability of distributors to access security bonds.