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 6. Overpayments and Refunds

Article 1. Claim for Refund

Section 30361

30361. Credits and refunds. If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in its records and certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. The excess amount collected or paid shall be credited by the department on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.

History—Stats. 1963, p. 3112, in effect September 20, 1963, added the words "from whom the excess amount was collected or by whom it was paid" in the first paragraph, and substituted "two hundred fifty dollars ($250)" for "one hundred dollars ($100)" in the second paragraph. Stats. 1965, p. 2057, in effect September 17, 1965, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)" in the last paragraph. Stats. 1968, p. 1199, in effect November 13, 1968, revised this section and deleted "assigns" from the persons listed in the first paragraph to whom refunds shall be made. Stats. 1977, Ch. 921, operative January 1, 1978, substituted "five thousand dollars ($5,000)" for "one thousand dollars ($1,000)". Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in second paragraph. Stats. 1988, Ch. 1029, in effect ($15,000)"following "amount not exceeding" and added "or her" following "his" in the first and second paragraphs. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "to the State Board of Control" after "records and certify"; substituted "The" for "If approved by the State Board of Control, the" before "excess amount collected"; added "Any proposed determination … of that determination" as the second sentence; and deleted the second paragraph which read: "In the case, however, of a determination by the board that an amount not exceeding fifty thousand dollars ($50,000) was not required to be paid under this part, the board without obtaining the approval of the State Board of Control may credit the amount on any amounts then due and payable under this part from the person by whom the amount was paid and may refund the balance to the person or his or her successors, administrators, or executors." Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout; substituted "the person’s" for "his or her" after "to the person, or" in the second sentence, and deleted "proposed" after "Any" and substituted "after" for "prior to" after "at least 10 days" in the third sentence.

Note.—Stats. 1971, p. 1785, in effect October 6, 1971, provides a distributor, wholesaler or dealer whose stock of tax-paid cigarettes were destroyed or damaged so that they could not be sold as a result of the earthquakes occurring in southern California between January 1, 1971, and March 1, 1971, may file a claim for refund of the tax paid with respect to such cigarettes by the distributor, wholesaler or dealer. No refund shall be allowed after one year from the effective date of this act unless a claim for refund has been filed within such period.