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 4. Determinations

Article 1. Reports and Payments

Section 30187

30187. Report of consumer. Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 from whom the tax has not been collected under Section 30108 shall, on or before the last day of the month following the end of the quarter, file, using electronic media, with the department a report of the amount of cigarettes or tobacco products received by that person in the preceding calendar quarter in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of tax due. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

History—Stats. 1961, p. 2500, operative July 1, 1961, changed the cross-reference to Section 30008 from subdivision (d) to subdivision (b). Stats. 1967, p. 2521, operative August 1, 1967, substituted "20th" for "15th." 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" and added "or her" after "by him". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added commas after "Section 30108 shall" and "tobacco products", 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. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "last" for "25th" after "on or before the", substituted "the end of the quarter" for "receipt of cigarettes or tobacco products" after "of the month following", added "or tobacco products" after "of the amount of cigarettes", and substituted "quarter" for "month" after "in the preceding calendar" in the first sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added ", using electronic media," after "the end of quarter, file", substituted "that person" for "him or her" after "tobacco products received by", substituted "department" for "board, which may…electronic media" after "as prescribed by the", and substituted "department" for "board" throughout.