30176. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase of any unused stamps or meter
register settings.
30176.1. (a) The board shall, pursuant to regulations prescribed by
it, refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 which is paid
on the distribution of tobacco products which are shipped to a point
outside the state for subsequent use or sale out of the state.
(b) This section does not apply to tobacco products delivered to
the consumer in this state and subsequently taken outside the state.
30176.2. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 that is paid
on the distribution of tobacco products that were returned by a
customer, when the distributor refunds the entire amount the customer
paid for the tobacco products either in cash or credit. For purposes
of this section, refund or credit of the entire amount shall be
deemed to be given when the purchase price, less rehandling and
restocking costs, is refunded or credited to the customer. The amount
withheld for rehandling and restocking costs may be a percentage of
the sales price determined by the average cost of rehandling and
restocking returned merchandise during the previous accounting cycle.
30177. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase, of stamps or meter impressions
affixed to packages of cigarettes which have prior to distribution
become unfit for use, unsalable or have been destroyed, or which
after distribution have become unfit for use or unsalable and have
been returned for credit or have been replaced, and the board has
proof of that return or destruction.
30177.5. (a) The board shall credit to a distributor that is
entitled to the credit authorized by paragraph (1) of subdivision (j)
of Section 30165.1, the denominated value, less any discounts
authorized by this part, of the stamps or meter impressions purchased
and affixed to those packages of cigarettes that are subject to the
provisions of subdivision (j) of Section 30165.1.
(b) The board shall credit to a distributor that is entitled to a
credit authorized by paragraph (1) of subdivision (j) of Section
30165.1, the amount of taxes paid by that distributor, pursuant to
Article 2 (commencing with Section 30121) and Article 3 (commencing
with Section 30131), with respect to the tobacco products that are
subject to the provisions of subdivision (j) of Section 30165.1.
30178. No refund or credit for amounts overpaid for the purchase of
stamps or meter register settings shall be allowed or approved after
three years from the due date for payment of the purchase for which
the overpayment was made, or with respect to a determination made
pursuant to this chapter, after six months from the date the
determination becomes final, or after six months from the date of
overpayment, whichever period expires the later, unless a claim
therefor is filed with the board within such period.
30178.1. Any applications for a refund under Section 30176.1 based
upon the exportation of tax-paid tobacco products from this state
shall be filed with the board within three months after the close of
the calendar month in which the tobacco products are exported.
30178.2. In lieu of the refund of the tax on tobacco products
pursuant to Section 30176.1 or Section 30176.2, a distributor
eligible for that refund may elect to claim a credit against taxes
imposed pursuant to this part equal to the amount which would have
been refunded if a claim had been made pursuant to Section 30176.1 or
Section 30176.2.
30178.3. Notwithstanding Section 30178, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
30179. Interest shall be computed, allowed, and paid upon any
overpayment for the purchase of stamps or meter register settings at
the modified adjusted rate per month established pursuant to Section
6591.5, from the 26th day of the calendar month following the period
during which the overpayment was made. In addition, a refund or
credit shall be made of any interest imposed upon the claimant with
respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
30179.1. 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.
30176. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase of any unused stamps or meter
register settings.
30176.1. (a) The board shall, pursuant to regulations prescribed by
it, refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 which is paid
on the distribution of tobacco products which are shipped to a point
outside the state for subsequent use or sale out of the state.
(b) This section does not apply to tobacco products delivered to
the consumer in this state and subsequently taken outside the state.
30176.2. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 that is paid
on the distribution of tobacco products that were returned by a
customer, when the distributor refunds the entire amount the customer
paid for the tobacco products either in cash or credit. For purposes
of this section, refund or credit of the entire amount shall be
deemed to be given when the purchase price, less rehandling and
restocking costs, is refunded or credited to the customer. The amount
withheld for rehandling and restocking costs may be a percentage of
the sales price determined by the average cost of rehandling and
restocking returned merchandise during the previous accounting cycle.
30177. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase, of stamps or meter impressions
affixed to packages of cigarettes which have prior to distribution
become unfit for use, unsalable or have been destroyed, or which
after distribution have become unfit for use or unsalable and have
been returned for credit or have been replaced, and the board has
proof of that return or destruction.
30177.5. (a) The board shall credit to a distributor that is
entitled to the credit authorized by paragraph (1) of subdivision (j)
of Section 30165.1, the denominated value, less any discounts
authorized by this part, of the stamps or meter impressions purchased
and affixed to those packages of cigarettes that are subject to the
provisions of subdivision (j) of Section 30165.1.
(b) The board shall credit to a distributor that is entitled to a
credit authorized by paragraph (1) of subdivision (j) of Section
30165.1, the amount of taxes paid by that distributor, pursuant to
Article 2 (commencing with Section 30121) and Article 3 (commencing
with Section 30131), with respect to the tobacco products that are
subject to the provisions of subdivision (j) of Section 30165.1.
30178. No refund or credit for amounts overpaid for the purchase of
stamps or meter register settings shall be allowed or approved after
three years from the due date for payment of the purchase for which
the overpayment was made, or with respect to a determination made
pursuant to this chapter, after six months from the date the
determination becomes final, or after six months from the date of
overpayment, whichever period expires the later, unless a claim
therefor is filed with the board within such period.
30178.1. Any applications for a refund under Section 30176.1 based
upon the exportation of tax-paid tobacco products from this state
shall be filed with the board within three months after the close of
the calendar month in which the tobacco products are exported.
30178.2. In lieu of the refund of the tax on tobacco products
pursuant to Section 30176.1 or Section 30176.2, a distributor
eligible for that refund may elect to claim a credit against taxes
imposed pursuant to this part equal to the amount which would have
been refunded if a claim had been made pursuant to Section 30176.1 or
Section 30176.2.
30178.3. Notwithstanding Section 30178, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
30179. Interest shall be computed, allowed, and paid upon any
overpayment for the purchase of stamps or meter register settings at
the modified adjusted rate per month established pursuant to Section
6591.5, from the 26th day of the calendar month following the period
during which the overpayment was made. In addition, a refund or
credit shall be made of any interest imposed upon the claimant with
respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
30179.1. 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.
30176. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase of any unused stamps or meter
register settings.
30176.1. (a) The board shall, pursuant to regulations prescribed by
it, refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 which is paid
on the distribution of tobacco products which are shipped to a point
outside the state for subsequent use or sale out of the state.
(b) This section does not apply to tobacco products delivered to
the consumer in this state and subsequently taken outside the state.
30176.2. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the tax imposed on tobacco
products pursuant to Article 2 (commencing with Section 30121) and
Article 3 (commencing with Section 30131) of Chapter 2 that is paid
on the distribution of tobacco products that were returned by a
customer, when the distributor refunds the entire amount the customer
paid for the tobacco products either in cash or credit. For purposes
of this section, refund or credit of the entire amount shall be
deemed to be given when the purchase price, less rehandling and
restocking costs, is refunded or credited to the customer. The amount
withheld for rehandling and restocking costs may be a percentage of
the sales price determined by the average cost of rehandling and
restocking returned merchandise during the previous accounting cycle.
30177. The board shall, pursuant to regulations prescribed by it,
refund or credit to a distributor the denominated values, less the
discount given on their purchase, of stamps or meter impressions
affixed to packages of cigarettes which have prior to distribution
become unfit for use, unsalable or have been destroyed, or which
after distribution have become unfit for use or unsalable and have
been returned for credit or have been replaced, and the board has
proof of that return or destruction.
30177.5. (a) The board shall credit to a distributor that is
entitled to the credit authorized by paragraph (1) of subdivision (j)
of Section 30165.1, the denominated value, less any discounts
authorized by this part, of the stamps or meter impressions purchased
and affixed to those packages of cigarettes that are subject to the
provisions of subdivision (j) of Section 30165.1.
(b) The board shall credit to a distributor that is entitled to a
credit authorized by paragraph (1) of subdivision (j) of Section
30165.1, the amount of taxes paid by that distributor, pursuant to
Article 2 (commencing with Section 30121) and Article 3 (commencing
with Section 30131), with respect to the tobacco products that are
subject to the provisions of subdivision (j) of Section 30165.1.
30178. No refund or credit for amounts overpaid for the purchase of
stamps or meter register settings shall be allowed or approved after
three years from the due date for payment of the purchase for which
the overpayment was made, or with respect to a determination made
pursuant to this chapter, after six months from the date the
determination becomes final, or after six months from the date of
overpayment, whichever period expires the later, unless a claim
therefor is filed with the board within such period.
30178.1. Any applications for a refund under Section 30176.1 based
upon the exportation of tax-paid tobacco products from this state
shall be filed with the board within three months after the close of
the calendar month in which the tobacco products are exported.
30178.2. In lieu of the refund of the tax on tobacco products
pursuant to Section 30176.1 or Section 30176.2, a distributor
eligible for that refund may elect to claim a credit against taxes
imposed pursuant to this part equal to the amount which would have
been refunded if a claim had been made pursuant to Section 30176.1 or
Section 30176.2.
30178.3. Notwithstanding Section 30178, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
30179. Interest shall be computed, allowed, and paid upon any
overpayment for the purchase of stamps or meter register settings at
the modified adjusted rate per month established pursuant to Section
6591.5, from the 26th day of the calendar month following the period
during which the overpayment was made. In addition, a refund or
credit shall be made of any interest imposed upon the claimant with
respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the 25th day of the calendar month
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
30179.1. 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.
