§ 30178.2
59 words·~1 min read·
/ca/revenue-and-taxation-code/30178-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.