Cal. Rev. & Tax. Code § 30178.2
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 30178.2