Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 30186

30186. Report of sales on common carrier. On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the department a report of the sales of cigarettes or tobacco products made by them on the facilities of the carriers in California in the preceding calendar month in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of the tax due under Section 30104. 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, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "that" for "such" after "calendar month in", deleted "and form" after "detail", added "and in the form … electronic media," after "may prescribe" and added the last sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added ", using electronic media," after "Section 30104 shall file", substituted "department" for "board, which may…electronic media" after "as prescribed by the", and substituted "department" for "board" throughout.