Section 30178.2.

Cal. Revenue and Taxation Code - RTC § 30178.2.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 30176.1.
referencesCal. Revenue and Taxation Code - RTC § 30176.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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