Revenue and Taxation Code section 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.

Source: Section 30178.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30178.­2.­ (updated Oct. 2, 2001; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 30178.2's source at ca​.gov