Revenue and Taxation Code — Part 17 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 17 of 36 · provisions 3,201–3,400

This section says the act is known as the Revenue and Taxation Code.

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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 30181.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Distributors of tobacco products must file monthly electronic returns and, if tax is due, remit payment to the department by the 25th day of the following month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30181. (a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a distribution of cigarettes occurs, or in the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to Section 30104, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs. (b) Each distributor of tobacco products shall file a return using electronic media in the form, as prescribed by the department respecting the distributions of tobacco products and their wholesale cost during the preceding month, and any other information as the department may require to carry out this part. The return shall be filed with the department on or before the 25th day of the calendar month following the close of the monthly period for which it relates, together with a remittance payable to the department, of the amount of tax, if any, due under Article 2 (commencing with Section 30121) or Article 3 (commencing with Section 30131) of Chapter 2 for that period. (c) To facilitate the administration of this part, the department may require the filing of the returns for longer than monthly periods. (d) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 20. (SB 824) Effective January 1, 2022.)
  2. 30182.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    A distributor must file a monthly electronic report by the 25th day, in the form and authentication method the department prescribes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30182. (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as prescribed by the department with respect to distributions of cigarettes and purchases of stamps and meter register units during the preceding month and any other information as the department may require to carry out this part. (b) Reports shall be authenticated in a form, or pursuant to methods, as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 21. (SB 824) Effective January 1, 2022.)
  3. 30183.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Distributors required to collect cigarette tax must file a monthly report and a monthly return with the department by the 25th day of each month, using electronic media and the department’s prescribed form.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30183. (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report with the department using electronic media in the form as prescribed by the department showing the number of cigarettes with respect to which the distributor was required to collect the tax and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (b) On or before the 25th day of each month, each distributor required to collect any tax during the preceding month pursuant to Section 30108 shall file a return using electronic media in the form as prescribed by the department that shows the wholesale cost of tobacco products with respect to which the distributor was required to collect the tax and any other information as the department may require to carry out this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 22. (SB 824) Effective January 1, 2022.)
  4. 30184.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    A distributor must submit a remittance payable to the board with each report or return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30184. The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due. (Amended by Stats. 1989, Ch. 634, Sec. 27. Effective September 21, 1989.)
  5. 30185.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    The board may extend certain cigarette tax report, return, or payment deadlines for good cause, and may give a longer extension in a disaster. A person who gets an extension must pay interest on the tax amount during the extension period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30185. (a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been due without the extension to the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 4. (AB 1559) Effective September 9, 2016.)
  6. 30185.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    If there is a state of emergency proclamation, the department may extend cigarette-tax reporting, return, or payment deadlines for up to three months, and affected persons do not have to request the extension.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30185.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 474, Sec. 29. (SB 1496) Effective January 1, 2023.)
  7. 30186.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Covered common carriers and authorized persons must file a monthly cigarette or tobacco sales report with the department by the 25th, using electronic media, and include the tax due amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30186. On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the department a report of the sales of cigarettes or tobacco products made by them on the facilities of the carriers in California in the preceding calendar month in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of the tax due under Section 30104. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 23. (SB 824) Effective January 1, 2022.)
  8. 30187.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Certain consumers or users must file a quarterly cigarette/tobacco tax report with the department by the last day of the following month and include the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30187. Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 from whom the tax has not been collected under Section 30108 shall, on or before the last day of the month following the end of the quarter, file, using electronic media, with the department a report of the amount of cigarettes or tobacco products received by that person in the preceding calendar quarter in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of tax due. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 24. (SB 824) Effective January 1, 2022.)
  9. 30188.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. )

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    Every wholesaler must file a monthly electronic report by the 25th day of each month, and the department prescribes the form and authentication method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Reports and Payments [30181 - 30188] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30188. On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting the wholesaler’s inventory, purchases, and sales of cigarettes or tobacco products during the preceding month and any other information as the department may require to carry out the purposes of this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.)
  10. 30190.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. )

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    Certain cigarette tax payers must use electronic funds transfer, and the board can require returns, approve optional use in lower-liability cases, and set implementing rules.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. ) ## 30190. (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the board. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 30181). Payment is deemed complete on the date the electronic funds transfer is initiated, if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes with respect to the period for which the return is required. (e) Any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (f) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the board under Article 3 (commencing with Section 30173) or Article 2 (commencing with Section 30201) or Article 3 (commencing with Section 30221), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the board may consider tax returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 30281. (i) The board shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2005, Ch. 519, Sec. 10. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  11. 30191.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. )

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    A person may be relieved from the Section 30190(e) penalty if the board finds the failure was due to reasonable cause, beyond the person’s control, with ordinary care and no willful neglect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. ) ## 30191. If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 30190. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 16. Effective January 1, 2001.)
  12. 30192.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. )

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    This section defines electronic funds transfer, automated clearinghouse, ACH debit, ACH credit, and Fedwire transfer, and says who must pay the related banking costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. ) ## 30192. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 30190 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 16. Effective January 1, 2001.)
  13. 30193.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. )

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    Electronic filings under this part must be filed and authenticated in the manner the board prescribes, and certain electronic filings count as signed original documents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [30190 - 30193] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 16. ) ## 30193. (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Added by Stats. 2002, Ch. 459, Sec. 13. Effective January 1, 2003.)
  14. 30201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

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    If the board is dissatisfied with a filed report or return, it may calculate the amount to be paid using any information available to it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30201. If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than one month. (Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.)
  15. 30202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    The amount of a determination, excluding penalties, must accrue interest at the rate set under Section 6591.5 from when the tax should have been reported until payment is made.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30202. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, should have been reported until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 33. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  16. 30203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    The board may offset monthly overpayments against monthly underpayments, including the interest and penalties on those underpayments.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30203. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest and penalties on the underpayments. (Added by Stats. 1959, Ch. 1040.)
  17. 30204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    If a deficiency determination is due in part to negligence or intentional disregard of the part or its rules, a 10% penalty is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30204. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto. (Added by Stats. 1959, Ch. 1040.)
  18. 30205.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    A 25% penalty must be added to a deficiency determination if any part of the deficiency is due to fraud or intent to evade the part or its rules and regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30205. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto. (Added by Stats. 1959, Ch. 1040.)
  19. 30206.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    The department must give the person written notice of its determination, and it may serve that notice by mail, personal delivery, or secure electronic transmission if the stated conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30206. The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. (b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (c) (1) By delivering the notice electronically via secure transmission when either of the following applies: (A) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 34. (SB 1528) Effective January 1, 2025.)
  20. 30207.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    A notice of deficiency determination must usually be served within three years, but the deadline is longer if there is fraud, intent to evade the tax, or failure to file a report or return.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30207. Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within three years after the 25th day of the month following the month for which the amount should have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be served within eight years after the date the report or return was due. (Amended by Stats. 2024, Ch. 499, Sec. 35. (SB 1528) Effective January 1, 2025.)
  21. 30207.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    If a deficiency arises under this part during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the tax, must serve a notice of deficiency determination within four months after a written request, using the form required by the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30207.1. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 36. (SB 1528) Effective January 1, 2025.)
  22. 30208.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. )

    Verify source ↗

    A notice of deficiency determination may be served late if the taxpayer consents in writing before the original deadline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Deficiency Determinations [30201 - 30208] ( Article 2 added by Stats. 1959, Ch 1040. ) ## 30208. If before the expiration of the time prescribed in Section 30207 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 37. (SB 1528) Effective January 1, 2025.)
  23. 30210.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    If someone becomes a cigarette or tobacco products distributor without first getting a license, the tax, plus any applicable penalties and interest, is immediately due on the cigarettes or tobacco products distributed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30210. If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
  24. 30211.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    The board must determine the tax on cigarettes or tobacco products distributed by an unlicensed person, add a penalty, and notify the person. The penalty may be waived for reasonable cause.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30211. The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on that amount, adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, and shall give the unlicensed person notice of that determination per Section 30244 of the Cigarette and Tobacco Products Tax Law. However, where the board determines that the failure to secure a license was due to reasonable cause, the penalty may be waived. Sections 30242 and 30243 shall be applicable with respect to the finality of the determination and the right of the unlicensed person to petition for a redetermination. Any person seeking to be relieved of the penalty shall file with the board a signed statement setting forth the facts upon which he or she bases the claim for relief. Any person who signs a statement pursuant to this section that asserts the truth of any material matter that he or she knows to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (Amended by Stats. 2004, Ch. 82, Sec. 9. Effective June 30, 2004.)
  25. 30212.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    The board must promptly collect the tax, penalty, and interest from an unlicensed person by seizure and sale of property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30212. The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
  26. 30213.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    A certified copy of the jeopardy determination can be used in a suit as prima facie evidence that the unlicensed person owes the state the tax, penalties, and interest calculated under Section 30223.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30213. In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
  27. 30214.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    The state’s remedies under this article are cumulative.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30214. The foregoing remedies of the state are cumulative. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
  28. 30215.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. )

    Verify source ↗

    Actions taken under this article do not exempt an unlicensed person from the penal provisions of this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2.5. Payment by Unlicensed Persons [30210 - 30215] ( Article 2.5 added by Stats. 2003, Ch. 890, Sec. 10. ) ## 30215. No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part. (Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
  29. 30221.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. )

    Verify source ↗

    If a person fails to file a report or return, the board must estimate the cigarettes or tobacco products involved and determine the amount owed, then add a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) ## 30221. If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a report or return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month. (Amended by Stats. 1989, Ch. 634, Sec. 33. Effective September 21, 1989.)
  30. 30222.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. )

    Verify source ↗

    The board may offset overpayments from one or more months against underpayments from other months, including the related interest and penalties.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) ## 30222. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments. (Added by Stats. 1959, Ch. 1040.)
  31. 30223.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. )

    Verify source ↗

    A determination amount, excluding penalties, accrues interest at the modified adjusted rate per month until paid, starting when the amount should have been reported.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) ## 30223. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount, or any portion thereof, should have been reported until the date of payment. (Amended by Stats. 1984, Ch. 1020, Sec. 34. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  32. 30224.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. )

    Verify source ↗

    If a person fails to file a report because of fraud or intent to evade tax, an extra 25% penalty is added.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) ## 30224. If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221. (Added by Stats. 1959, Ch. 1040.)
  33. 30225.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. )

    Verify source ↗

    After making its determination, the department must promptly give the person written notice of its estimate, determination, and the penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225] ( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) ## 30225. Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 38. (SB 1528) Effective January 1, 2025.)
  34. 30241.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If the board believes tax collection will be delayed and jeopardized, it must determine the tax amount and note that fact; the amount determined is immediately due and payable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30241. If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable. (Added by Stats. 1959, Ch. 1040.)
  35. 30242.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A jeopardy determination becomes final if the stated tax, interest, and penalty are not paid within 10 days after notice is served, unless a petition for redetermination is filed within that 10-day period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30242. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 of this chapter shall attach to the amount specified. (Added by Stats. 1959, Ch. 1040.)
  36. 30243.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A person subject to a jeopardy determination may ask for redetermination, but must file the petition and deposit required security with the department within 10 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30243. The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. They shall, however, file the petition for redetermination with the department within 10 days after the service upon them of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the department such security as it may deem necessary to insure compliance with this part. The security may be sold by the department at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by Section 30206. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 39. (SB 1528) Effective January 1, 2025.)
  37. 30243.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A person subject to a jeopardy determination may request an administrative hearing, but must file a written application within 30 days and state the specific factual and legal grounds.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30243.5. In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive; or (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or (c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 30243, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 30242 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1977, Ch. 329.)
  38. 30244.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A notice required by this article may be served using the same service method used for a notice of deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Jeopardy Determinations [30241 - 30244] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30244. Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 40. (SB 1528) Effective January 1, 2025.)
  39. 30261.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A person who receives a determination under the listed articles may petition for redetermination within 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30261. Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period. (Amended by Stats. 1982, Ch. 454, Sec. 169.)
  40. 30261.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A petition for redetermination must be in writing and state the specific grounds for the petition.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30261.5. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1967, Ch. 881.)
  41. 30262.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If a petition for redetermination is filed within 30 days, the board must reconsider the determination and, if requested, hold an oral hearing with at least 10 days’ notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30262. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant him an oral hearing and shall give him at least 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1959, Ch. 1040.)
  42. 30263.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A department order or decision on a petition for redetermination becomes final 30 days after notice is served.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30263. The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof. (Amended by Stats. 2024, Ch. 499, Sec. 41. (SB 1528) Effective January 1, 2025.)
  43. 30264.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Determinations under Article 2 or 3 are due when they become final, and unpaid determinations get a 10% penalty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30264. All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Added by Stats. 1959, Ch. 1040.)
  44. 30265.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A notice required by this article must be served using the same method required for service of notice of a deficiency determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30265. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination. (Amended by Stats. 2024, Ch. 499, Sec. 42. (SB 1528) Effective January 1, 2025.)
  45. 30266.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The board may change a determination before it becomes final. It may increase the amount only if it asserts a claim for increase at or before the hearing, and usually must do so within eight years after the return due date unless a listed 25% penalty applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 4. Determinations [30181 - 30285] ( Chapter 4 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Redeterminations [30261 - 30266] ( Article 5 added by Stats. 1959, Ch. 1040. ) ## 30266. The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim for increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 30205 or 30224 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the return for the period for which the increase is asserted is due. (Added by Stats. 1996, Ch. 1087, Sec. 43. Effective January 1, 1997.)
  46. 30301.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The board may send a delinquency notice to the Attorney General within stated time limits, and the Attorney General must immediately begin legal action to collect the state’s unpaid sums.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30301. At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state. (Amended by Stats. 1980, Ch. 600, Sec. 51.)
  47. 30302.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    In an action, a writ of attachment may be issued under the procedure in Chapter 5 of Title 6.5 of Part 2 of the Code of Civil Procedure, without the showing otherwise required by Section 485.010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30302. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch. 1516.)
  48. 30303.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    In a tax suit, a board certificate showing delinquency counts as prima facie evidence of the tax determination, delinquency, and the board’s compliance with the part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Suit for Tax [30301 - 30303] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30303. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and determination of the tax. (Added by Stats. 1959, Ch. 1040.)
  49. 30311.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If a person is delinquent or has an unpaid determination, the board may notify people or government entities that hold that person’s credits, personal property, or debts.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30311. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than three years after the payment became delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller. (Amended by Stats. 1980, Ch. 600, Sec. 52.)
  50. 30312.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    People who receive the notice must not transfer or otherwise dispose of the listed credits, personal property, or debts until the board consents or 60 days pass, whichever comes first.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30312. After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. (Added by Stats. 1959, Ch. 1040.)
  51. 30313.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

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    People notified under this section must promptly tell the board what credits, personal property, or debts they have or owe. For bank-held deposits or property, the notice must state the amount, interest, and penalty due and be delivered or mailed to the bank branch or office; its effect is capped at twice the amount due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30313. All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of the deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Amended by Stats. 1972, Ch. 103.)
  52. 30314.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

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    If a notified person transfers or pays out property or debts that were supposed to be withheld, that person can become liable to the State for the unpaid indebtedness.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30314. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1959, Ch. 1040.)
  53. 30315.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

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    The department may issue a notice of levy that requires people holding a liable person’s property to withhold and send it to the department.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30315. (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a distributor, dealer, or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the distributor, dealer, or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the department at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the distributor, dealer, or other person liable for the tax. (3) Any other payments or credits due or becoming due the distributor, dealer, or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the taxpayer and shall be delivered, mailed, or served by electronic transmission or other electronic technology to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2022, Ch. 474, Sec. 32. (SB 1496) Effective January 1, 2023.)
  54. 30316.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. )

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    If an employer withholds earnings for taxes but does not remit them, the board can notify the employer, assess the amount, and the employer becomes liable for the unremitted amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1.5. Notice to Withhold [30311 - 30316] ( Article 1.5 added by Stats. 1959, Ch. 1040. ) ## 30316. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a distributor or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 30315 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 24. Effective January 1, 2001.)
  55. 30321.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Priority and Lien of Tax [30321 - 30322] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    Tax amounts, interest, and penalties under this part must be paid first in certain insolvency and estate situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Priority and Lien of Tax [30321 - 30322] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30321. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Amended by Stats. 1980, Ch. 600, Sec. 53.)
  56. 30322.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Priority and Lien of Tax [30321 - 30322] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    If a person does not pay a cigarette tax amount when due, the unpaid amount becomes a perfected and enforceable state tax lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Priority and Lien of Tax [30321 - 30322] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30322. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent; (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board; (3) For amounts determined under Section 30241 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued; (4) For all other amounts, the date the assessment is final. (Amended by Stats. 1980, Ch. 600, Sec. 54.)
  57. 30341.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    The board or its authorized representative may issue a warrant to collect amounts owed to the state and enforce liens, but only within the stated time windows.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30341. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 153. Effective January 1, 1997.)
  58. 30342.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    The board must pay the sheriff or marshal the same fees, commissions, and expenses allowed for similar writ-of-execution services after the warrant work is completed, and the board—not the court—must approve newspaper publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30342. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 154. Effective January 1, 1997.)
  59. 30343.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    The person required to pay any amount under this part must also bear the fees, commissions, and expenses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Warrant for Collection of Tax [30341 - 30343] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30343. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1959, Ch. 1040.)
  60. 30351.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    The State’s remedies under this chapter are cumulative, and action by the board or Attorney General does not choose one remedy over others.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30351. The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1959, Ch. 1040.)
  61. 30352.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    In proceedings under this chapter, the board may act on behalf of the people of the State of California.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30352. In all proceedings under this chapter the board may act on behalf of the people of the State of California. (Added by Stats. 1959, Ch. 1040.)
  62. 30353.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    The board is not covered by certain Corporations Code subdivisions unless the applicant provides a written partnership agreement when applying for or receiving a permit, license, or registration number.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30353. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 7. Effective January 1, 1997.)
  63. 30354.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    The board may enter into installment payment agreements for taxes, interest, and penalties, and may terminate them if the person does not comply.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30354. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 30264. (Amended by Stats. 2000, Ch. 1052, Sec. 25. Effective January 1, 2001.)
  64. 30354.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    The board must give certain taxpayers an annual statement showing their starting balance, payments made, and ending balance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30354.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 30354 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 26. Effective January 1, 2001.)
  65. 30354.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The California Department of Tax and Fee Administration may use electronic transmission or other electronic technology to serve certain earnings withholding orders and related documents, and may receive an employer’s return electronically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30354.6. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 6. (SB 889) Effective January 1, 2024.)
  66. 30354.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A collection cost recovery fee applies when a person does not pay tax or other amounts due under this part, but only after the tax agency mails the required demand notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30354.7. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 27. (SB 824) Effective January 1, 2022.)
  67. 30355.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. )

    Verify source ↗

    If someone is delinquent on obligations under this part, the board or its authorized representative may seize and sell property at public auction to cover the tax, interest, penalties, and seizure/sale costs.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. ) ## 30355. Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. (Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.)
  68. 30356.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. )

    Verify source ↗

    Before a tax sale, written notice must be given at least 20 days in advance, and it must be delivered and published in specified ways.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. ) ## 30356. Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to all persons who have an interest of record in the property seized. The notice shall be personally served or enclosed in an envelope addressed to the person at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including tax, penalties, interest, and costs, the name of the person, and the further statement that unless the amount is paid on or before the time fixed in the notice of sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.)
  69. 30357.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. )

    Verify source ↗

    At a sale, the board or its authorized agent must sell the property as required by law and the notice, and must give the purchaser the proper bill of sale or deed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. ) ## 30357. At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer. (Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.)
  70. 30358.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. )

    Verify source ↗

    When a sale brings in more than the taxpayer owes, the board must return the excess to the taxpayer. If someone has filed notice of an interest or lien before the sale, the board must hold the excess until a court decides who is entitled to it. If the taxpayer’s receipt is unavailable, the board must deposit the excess with the Controller as trustee.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 5. Collection of Tax [30301 - 30358] ( Chapter 5 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 5. Seizure and Sale [30355 - 30358] ( Article 5 added by Stats. 2003, Ch. 890, Sec. 11. ) ## 30358. If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold payment of any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the taxpayer, his or her heirs, successors, or assigns. (Added by Stats. 2003, Ch. 890, Sec. 11. Effective January 1, 2004.)
  71. 30361.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If the department finds that someone paid an amount not required under this part, it must record the overpayment, certify it, credit it against amounts still due, and refund any balance. Certain determinations over $50,000 must be public for at least 10 days after they take effect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30361. If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in its records and certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. The excess amount collected or paid shall be credited by the department on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 33. (SB 1496) Effective January 1, 2023.)
  72. 30361.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A person who overcharged a customer for tobacco-tax reimbursement must return the excess to the customer after notice, or else remit it to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30361.5. When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part is computed upon an amount that is not taxable or is in excess of the tax amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or the customer that an excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the tax imposed by this part or that is in excess of the tax amount, shall be remitted by that person to this state. Those amounts remitted to the state by the person shall be credited by the board to any amounts due and payable from that customer that are subject to this part and that are based on the same activity, and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 2005, Ch. 512, Sec. 6. Effective January 1, 2006.)
  73. 30362.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The board cannot approve refunds or credits after the stated time limits unless a timely claim is filed, and a waiver under Section 30208 creates a separate refund rule.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30362. (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of the monthly period for which the overpayment was made, or, with respect to a determination made under Chapter 4 of this part, 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 within the board within such period. No credit shall be approved by the board after the expiration of such period unless a claim for credit is filed with the board within such period, or unless the credit relates to a period for which a waiver is given pursuant to Section 30208. (b) A refund may be approved by the board for any period for which a waiver is given under Section 30208 if a claim therefor is filed with the board before the expiration of the period agreed upon. (Amended by Stats. 1968, Ch. 469.)
  74. 30362.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The refund-claim limitation period is suspended while a person is financially disabled.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30362.1. (a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 27. Effective January 1, 2001.)
  75. 30362.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Certain valid refund claims are treated as timely for later payments tied to the same tax determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30362.2. (a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 30201), Article 3 (commencing with Section 30221), or Article 4 (commencing with Section 30241) of Chapter 4. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 3. (AB 1856) Effective January 1, 2017.)
  76. 30363.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A claim for refund or credit must be in writing and must state the specific grounds for the claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30363. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1959, Ch. 1040.)
  77. 30364.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If a claim is not filed on time under this article, the right to demand payment from the State for the overpayment is waived.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30364. Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment. (Added by Stats. 1959, Ch. 1040.)
  78. 30365.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    If the board disallows a claim in whole or in part, it must serve written notice on the claimant within 30 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30365. Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for the service of a notice of a deficiency determination. (Added by Stats. 1959, Ch. 1040.)
  79. 30366.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    Interest must be computed, allowed, and paid on tax overpayments, and any interest charged on the refunded or credited amount must also be refunded or credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30366. Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax 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. (Amended by Stats. 1997, Ch. 620, Sec. 9. Effective January 1, 1998.)
  80. 30367.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    The board may deny interest on an overpayment found to be intentional or careless, and it may require a refund claimant to waive interest if the claimant asks the board to delay action.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Claim for Refund [30361 - 30367] ( Article 1 added by Stats. 1959, Ch. 1040. ) ## 30367. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 6. Effective January 1, 1999.)
  81. 30381.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    The board may recover erroneous refunds or credits, and it may also issue a deficiency determination; except in fraud cases, that determination must be made within three years of the Controller’s warrant or credit date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30381. (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the county of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 30173) of Chapter 3.5, or Article 2 (commencing with Section 30201) or Article 4 (commencing with Section 30241) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 24. Effective January 1, 1999.)
  82. 30382.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    In an action under Section 30381(a), the court may change the place of trial if the Attorney General consents.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30382. In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in the place of trial. (Added by Stats. 1998, Ch. 609, Sec. 25. Effective January 1, 1999.)
  83. 30383.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    The Attorney General must prosecute actions brought under subdivision (a) of Section 30381.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30383. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings. (Amended by Stats. 1998, Ch. 609, Sec. 26. Effective January 1, 1999.)
  84. 30384.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. )

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    If the department finds no taxpayer-related person caused an erroneous refund, it cannot charge interest on that refund for 30 days after serving a repayment notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. Recovery of Erroneous Refunds [30381 - 30384] ( Article 2 added by Stats. 1959, Ch. 1040. ) ## 30384. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 30381, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 30381 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 43. (SB 1528) Effective January 1, 2025.)
  85. 30401.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    Courts may not issue injunctions, writs of mandate, or similar process in suits against the State or a State officer to block collection of tax under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30401. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected. (Added by Stats. 1959, Ch. 1040.)
  86. 30402.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A court suit to recover an allegedly erroneous or illegal tax amount cannot be maintained unless a refund or credit claim has been duly filed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30402. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed. (Added by Stats. 1959, Ch. 1040.)
  87. 30403.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

    Verify source ↗

    A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30403. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or county in the State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1959, Ch. 1040.)
  88. 30404.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    If the board does not mail notice of its action on a claim within six months after the claim is filed, the claimant may treat the claim as disallowed and sue the board for the overpayment claimed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30404. If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1959, Ch. 1040.)
  89. 30405.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    If a person does not file a suit or action within the time set in this article, they waive all demands against the State for the alleged overpayment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30405. Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment. (Added by Stats. 1959, Ch. 1040.)
  90. 30406.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    If the plaintiff wins a refund judgment, the judgment amount is applied first to any amounts owed, and any remainder is refunded. Interest is also allowed at the modified adjusted annual rate, with the board determining the relevant cutoff date.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30406. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the balance of the judgment shall be refunded to the plaintiff. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1984, Ch. 1020, Sec. 37. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
  91. 30407.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. )

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    A court may not enter judgment for the plaintiff in a refund action against the board if the suit is brought by an assignee or by someone other than the person who made the payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 3. Suit for Refund [30401 - 30407] ( Article 3 added by Stats. 1959, Ch. 1040. ) ## 30407. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person making the payment or by any person other than the person making the payment. (Added by Stats. 1959, Ch. 1040.)
  92. 30421.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Cancellations [30421- 30421.] ( Article 4 added by Stats. 1959, Ch. 1040. )

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    If an amount was illegally determined, the department must record that fact, certify the excess amount and affected person, and authorize cancellation. Determinations over $50,000 must be available as a public record for at least 10 days after they take effect.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 6. Overpayments and Refunds [30361 - 30421] ( Chapter 6 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 4. Cancellations [30421- 30421.] ( Article 4 added by Stats. 1959, Ch. 1040. ) ## 30421. If any amount has been illegally determined, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 34. (SB 1496) Effective January 1, 2023.)
  93. 30431.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7. Requirements for Transporters [30431 - 30432] ( Chapter 7 added by Stats. 1959, Ch. 1040. )

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    Transporters carrying more than 400 unstamped cigarettes or tobacco products worth $25 or more on state highways, roads, or streets must get a board permit and keep it in the vehicle during transport.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7. Requirements for Transporters [30431 - 30432] ( Chapter 7 added by Stats. 1959, Ch. 1040. ) ## 30431. Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more shall obtain a permit from the board authorizing such transporter to possess or acquire for transportation or transport the cigarettes or tobacco products, and he shall have the permit in the transporting vehicle during the period of transportation of the cigarettes or tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the board. The board may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions. (Amended by Stats. 1989, Ch. 634, Sec. 35. Effective September 21, 1989.)
  94. 30432.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7. Requirements for Transporters [30431 - 30432] ( Chapter 7 added by Stats. 1959, Ch. 1040. )

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    Transporters carrying certain untaxed cigarettes or tobacco products in this state must keep shipping documents in the vehicle during transport.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7. Requirements for Transporters [30431 - 30432] ( Chapter 7 added by Stats. 1959, Ch. 1040. ) ## 30432. Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette tax stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more is required to have in the transporting vehicle during the period of transportation invoices, bills of lading or delivery tickets covering the cigarettes or tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and brands of the cigarettes or tobacco products transported. (Amended by Stats. 1989, Ch. 634, Sec. 36. Effective September 21, 1989.)
  95. 30435.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

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    Board employees may inspect certain cigarette/tobacco premises if they show proper identification and credentials.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30435. (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of any building, facility, site, or place described in subdivision (b). (b) Any building, facility, site, or place at which cigarette or tobacco products are sold, produced, or stored, or any building, facility, site, or place for which there is evidence of either the evasion of the taxes imposed under this part, or the failure to comply with the requirements of the Master Settlement Agreement, as defined in subdivision (e) of Section 104556 of the Health and Safety Code, including, but not limited to, Section 30165.1. (c) Any inspection performed under the authority of this section shall be performed in a reasonable manner and at a reasonable time, taking into consideration the normal business hours of the building, facility, site, or place that is inspected. (d) Any person that refuses to allow an inspection authorized under this section is subject to the penalty imposed by Section 30471. (Amended by Stats. 2006, Ch. 501, Sec. 19. Effective January 1, 2007.)
  96. 30436.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

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    If the board seizes certain cigarette or tobacco-related property, it is forfeited to the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30436. The following property, upon seizure by the board, is hereby forfeited to the state: (a) Cigarettes or tobacco products transported upon the highways, roads, or streets of this state in violation of Section 30431 or Section 30432. (b) Cigarettes not contained in packages to which are affixed California cigarette tax stamp or meter impressions or tobacco products upon which the tobacco products surtax has not been paid, which are offered for sale, possessed, kept, stored, or owned by any person with the intent of the person to sell the cigarettes or tobacco products without payment of the taxes imposed by this part. (c) Any cigarette or tobacco product vending machine, together with the cigarettes, tobacco products, money or other contents thereof, that has been loaded, in whole or in part, with packages of cigarettes that do not have California cigarette tax stamps or meter impressions affixed or tobacco products upon which the tobacco products surtax has not been paid. (d) Cigarettes contained in packages to which are affixed California cigarette tax stamps or meter impressions in violation of Section 30163. (e) Cigarettes or tobacco products to which are affixed California cigarette tax stamps or meter impressions, or for which tax is paid pursuant to Sections 30123 and 30131.2, in violation of Section 30165.1, regardless of whether the violation is subject to the defense described in paragraph (2) of subdivision (i) of Section 30165.1. (Amended by Stats. 2003, Ch. 890, Sec. 13. Effective January 1, 2004.)
  97. 30437.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

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    The board must give notice of seizure and forfeiture, notify known interested persons by personal service or certified mail, post a website notice for six months, and include specified details in the notice unless the cigarette amount is below the stated threshold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30437. Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows: (a) Notice shall be given by personal service or by certified mail to all persons known by the board to have any right, title or interest in the property. (b) (1) Except as provided in paragraph (2), the board shall include a notice of seizure and forfeiture on its Web site for a period of six months from the notice of seizure. (2) Web site notification is not required when the amount of cigarettes seized is less than 61 cartons of 200 cigarettes each or an equivalent amount of tobacco products. (c) Notice shall include a description of the property, the reason for the seizure, and the time and place of the seizure. (Amended by Stats. 2004, Ch. 82, Sec. 10. Effective June 30, 2004.)
  98. 30438.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    A person claiming an interest in seized property may file a verified petition with the board for release or recovery of the property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30438. Any person owning or claiming any interest in the property may file a verified petition with the board stating his interest in the property and requesting the release or recovery of the property on the ground that the property was erroneously or illegally seized. Any person served personally or by mail under Section 30437 shall file the petition within 20 days from the date of the personal service upon him or the date of the mailing of the notice to him. Any person not served personally or by mail under that section shall file the petition within 20 days from the date of publication of the notice. The failure of any such person to file a timely verified petition shall constitute a bar to his right to any interest in the property, except insofar as the rights of any such person may be established in an action filed by the board under this chapter. (Added by Stats. 1967, Ch. 963.)
  99. 30439.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    If the board finds the property was seized erroneously or illegally, it must order the property released. If the board denies a release or recovery petition, notice of the denial must be mailed to the petitioner within five days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30439. If the board determines that the property was seized erroneously or illegally, it shall order the release of the property. If the board denies the petition for the release or recovery of the property, notice of the denial shall be mailed within five days to the petitioner. (Added by Stats. 1967, Ch. 963.)
  100. 30440.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    A petitioner may sue the board in Sacramento Superior Court within 20 days after the board mails notice denying the petition, seeking release or recovery of property claimed to have been wrongly or illegally seized.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30440. Within 20 days from the date of the mailing of the board’s notice of denial of the petition, the petitioner may file an action against the board in the Superior Court of the County of Sacramento for the release or recovery of the property on the ground that the property was erroneously or illegally seized. The failure of the petitioner to file a timely action shall constitute a bar to his right to any interest in the property, except insofar as the rights of the petitioner may be established in an action filed by the board under this chapter. The court shall determine whether the seizure of the property was in accordance with law and shall enter an appropriate order for the disposition of the property. (Added by Stats. 1967, Ch. 963.)
  101. 30441.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    A person with an interest in seized property may offer a deposit to the board within 20 days, and the board must accept the deposit and release the property if it is satisfied the property will not be used, transported, or sold in violation of the part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30441. Within 20 days after the seizure of property under this chapter, any person owning or claiming an interest in the property may offer to deposit with the board an amount of money equal to the fair market value of the property as determined by the board. If the board is satisfied that the property will not be used, transported or sold in violation of any provision of this part, the board shall accept the deposit and release the property. The money so deposited shall be held by the board in lieu of the seized property and shall be treated in all respects in the same manner as that property. (Added by Stats. 1967, Ch. 963.)
  102. 30442.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    The board may start a court action before the seized property is sold or otherwise disposed of, and it must file the action in the superior court of the county where the seizure occurred.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30442. Notwithstanding any other provisions of this chapter, upon making a seizure of property under Section 30436, the board may at any time prior to the sale or other disposition of the property commence an action to determine the rights of the state to the property. The action shall be commenced in the superior court of the county in which the seizure was made by petitioning the court for a judgment confirming the seizure and forfeiture of the property. The petition shall describe the property, the grounds for seizure and the time and place of the seizure. (Added by Stats. 1967, Ch. 963.)
  103. 30443.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    Copies of the petition must be served on people with a known or discoverable interest in the seized property, and unknown or unfindable persons with an interest must be served by publication.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30443. Copies of the petition shall be served personally or by registered or certified mail on all persons known by the board to have any right, title or interest in the property seized. Unknown persons, or any known person who cannot be found, having any right, title or interest in the property shall be served by one publication of the petition in the manner prescribed for publication of the notice of seizure and forfeiture under Section 30437. (Added by Stats. 1967, Ch. 963.)
  104. 30444.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    A person claiming an interest in seized property may file an answer within 20 days after being served with the petition, and the answer must explain the claimant’s interest and why the seizure and forfeiture were erroneous or illegal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30444. Any person claiming any right, title or interest in the property may within 20 days after service of the petition upon him file an answer to the petition. The answer shall allege facts to show the interest of the claimant in the property and to establish that the seizure and forfeiture was erroneous or illegal. A copy of the answer shall be served on the board at its office in Sacramento. (Added by Stats. 1967, Ch. 963.)
  105. 30445.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    If no answer is filed within 20 days after the petition is served, mailed, or published, the court must hear evidence within 30 days and, if satisfied, enter judgment confirming the seizure and forfeiture.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30445. If at the expiration of 20 days after the petition has been personally served, mailed or published there is no answer on file, the court shall within 30 days thereafter receive evidence in support of the seizure and forfeiture and shall, upon being satisfied of the validity thereof, enter judgment confirming the seizure and forfeiture. (Added by Stats. 1967, Ch. 963.)
  106. 30446.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    If a timely answer is filed, the case must be set for hearing within 30 days after the answer period ends, and the court clerk must notify each person who filed an answer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30446. If a timely answer has been filed, the proceeding shall be set for hearing on a day within 30 days after the expiration of the period for filing of an answer. Notice of the hearing shall be given by the clerk of the court to each person filing an answer. (Added by Stats. 1967, Ch. 963.)
  107. 30447.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    A person with a timely answer on file may offer evidence at the hearing to show the seizure and forfeiture was erroneous or illegal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30447. At the time set for the hearing any person having a timely answer on file may offer evidence to establish that the seizure and forfeiture of the property was erroneous or illegal. (Added by Stats. 1967, Ch. 963.)
  108. 30448.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    The court must decide whether the seizure was lawful and issue an appropriate order for what happens to the property.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30448. The court shall determine whether the seizure of the property was in accordance with law and enter an appropriate order for the disposition of the property. (Added by Stats. 1967, Ch. 963.)
  109. 30449.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. )

    Verify source ↗

    The board must sell forfeited property at public auction unless specific subdivisions require destruction, and it must post sale notice in three public places for 5 to 10 days before the sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 7.5. Seizure and Forfeiture [30435 - 30449] ( Chapter 7.5 added by Stats. 1967, Ch. 963. ) ## 30449. (a) Except as provided in subdivision (b), (c), or (d), any property, except money, forfeited to the state under this chapter shall be sold by the board at public auction. Notice of the sale shall be given by posting a written notice of the time and place of sale in three public places in the county where the property is to be sold for not less than 5 days nor more than 10 days before the sale. If the board is unable to sell any property forfeited to the state under this part or, if the board determines that the property is unsalable, it may destroy that property. (b) Any property forfeited to the state pursuant to subdivision (e) of Section 30436 shall be destroyed. (c) Any cigarettes forfeited to the state pursuant to subdivision (b) of Section 30436 shall be destroyed. (d) Any cigarettes, tobacco products, flavored tobacco products, or tobacco product flavor enhancers forfeited to the state pursuant to Division 8.6 (commencing with Section 22970) of the Business and Professions Code shall be destroyed. (e) A record shall be kept of all property destroyed pursuant to this section showing the nature of the property, the quantity, the reason for, and the manner of destruction. The proceeds of the sale and any money forfeited to the state shall be deposited in the State Treasury to the credit of the General Fund. (f) For purposes of this section, “flavored tobacco product” and “tobacco product flavor enhancer” shall have the same meaning as those terms are defined in Section 104559.5 of the Health and Safety Code. (Amended by Stats. 2024, Ch. 462, Sec. 6. (SB 1230) Effective January 1, 2025.)
  110. 30451.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The board must enforce this part and may make and apply rules and regulations for administering and enforcing it.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30451. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1959, Ch. 1040.)
  111. 30452.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The board may hire needed staff and may appoint representatives to conduct hearings or carry out duties assigned to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30452. The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, or perform any other duties imposed by this part or other laws of this State upon the board. (Added by Stats. 1959, Ch. 1040.)
  112. 30453.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    Distributors and others who deal in, transport, or store cigarettes or tobacco products in this state must keep records and related papers in whatever form the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30453. Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require. (Amended by Stats. 1989, Ch. 634, Sec. 38. Effective September 21, 1989.)
  113. 30454.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The department may inspect records and equipment, require extra reports, and require certain reports to be filed electronically.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30454. (a) The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and other investigations as it may deem necessary in carrying out the provisions of this part. (b) In addition to any other reports required under this part, the department may, by rule or otherwise, require additional, other, or supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehouse workers, bailees, and other persons, including reports of shipments of cigarettes or tobacco products from a point outside this state to a point within this state, and prescribe the form, including verification, of the information to be given on, and the times for filing of, additional, other, or supplemental reports. (c) A report required to be filed under this section or Section 376 of Title 15 of the United States Code shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (Amended by Stats. 2021, Ch. 432, Sec. 28. (SB 824) Effective January 1, 2022.)
  114. 30455.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The board and people with administrative duties under this part must not disclose protected tax-related information, except in limited authorized situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30455. It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Governor may, by general or special order, authorize examination of the records maintained by the board under this part by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest, and penalties. Nothing in this section shall prevent the board from exchanging with officials of other states information concerning interstate shipments of cigarettes or tobacco products. Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment not exceeding one year, or by both, in the discretion of the court. (Amended by Stats. 1997, Ch. 620, Sec. 10. Effective January 1, 1998.)
  115. 30455.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    Tax return preparers must not disclose or misuse information given for preparing a return, except with consent or under legal process.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30455.5. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 30181) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return, or (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 28. Effective January 1, 2001.)
  116. 30456.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The board or its employee may certify how notice was given, and notices that must be mailed or served may instead be given by mailing or personal service unless another rule specifically requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30456. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 610.)
  117. 30457.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    The board must decide which taxpayer accounts can use the managed audit program, and taxpayers do not have to participate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30457. (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 11. (AB 2009) Effective January 1, 2015.)
  118. 30457.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    A taxpayer’s account can join the managed audit program only if the taxpayer meets all listed eligibility criteria.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30457.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 12. (AB 2009) Effective January 1, 2015.)
  119. 30457.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    If the board selects a taxpayer’s account for a managed audit, the board must specify the audit details and deadlines, and the taxpayer must review its records and give the board the materials needed to verify the audit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30457.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books, papers, records, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books, papers, records, and equipment examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 13. (AB 2009) Effective January 1, 2015.)
  120. 30457.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    This section says the article does not limit the board’s authority to examine a taxpayer’s books, papers, records, and equipment under Section 30454.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30457.3. Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454. (Added by Stats. 2014, Ch. 105, Sec. 14. (AB 2009) Effective January 1, 2015.)
  121. 30457.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. )

    Verify source ↗

    After a managed audit is completed and verified, unpaid liability interest is charged at half the usual rate, and the liabilities and interest must be paid within the time set by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 1. Administration [30451 - 30457.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5. ) ## 30457.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 15. (AB 2009) Effective January 1, 2015.)
  122. 30458.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must administer this article, and the article applies to this part unless the context indicates otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  123. 30458.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must create a Taxpayers’ Rights Advocate, who helps resolve taxpayer complaints and reports to the board’s executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.1. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  124. 30458.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must create and run an education and information program for newly registered taxpayers and audit/compliance staff, and the program must include specified communications, seminars, material revisions, and continuing education. Electronic media used under this section may not use the voice, picture, or name of board members or the Controller.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.2. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 18. Effective January 1, 2000.)
  125. 30458.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must hold at least two hearings each year before the full board, and industry representatives and individual taxpayers may present proposals there.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.3. The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Cigarette and Tobacco Products Tax Law that may further advance voluntary compliance and improve the relationship between taxpayers and government. (Amended by Stats. 2004, Ch. 634, Sec. 1. Effective January 1, 2005.)
  126. 30458.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must prepare and publish simple, nontechnical statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.4. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  127. 30458.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    Revenue collected or assessed under this part cannot be used to evaluate individual officers or employees or to impose or suggest production quotas or goals, except quotas or goals about accounts receivable. The board must certify this in its annual report.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.5. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  128. 30458.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must develop and implement a program to evaluate individual employees’ or officers’ performance in their contact with taxpayers, and it must coordinate that work with the Taxpayers’ Rights Advocate.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.6. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  129. 30458.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    The board must work with the Taxpayers’ Rights Advocate and other taxpayer-oriented groups to create a plan to speed up redetermination and refund-claim resolutions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.7. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  130. 30458.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    Board review conferences must be scheduled reasonably and conveniently for the taxpayer, the taxpayer must be told about the right to bring a representative, and any recording requires prior notice with a copy provided to the taxpayer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.8. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  131. 30458.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

    Verify source ↗

    Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they file a timely claim and the board finds the staff acted unreasonably.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30458.9. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fees and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the state was unreasonable. (d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 29. Effective January 1, 2001.)
  132. 30459.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    Board officers and employees may not knowingly investigate or surveil people for nontax-administration purposes, and violations can lead to civil service discipline, including dismissal or discharge.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include cigarette and tobacco products tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  133. 30459.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    This section sets a process for settling disputed civil tax matters, including review by the Attorney General, approval rules for the director, public-record requirements for larger reductions, and limits on the director’s participation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.1. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance, with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of tax, or penalties, or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director of the department a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except for those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The director shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 30455. (h) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (i) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 7. (SB 889) Effective January 1, 2024.)
  134. 30459.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    The tax agency must release a levy if selling the property would cost more than the liability, and it may also be ordered to release levies or return up to $2,300 in certain hardship cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.2. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon the Taxpayers’ Rights Advocate’s finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or the taxpayer’s spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section does not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2019, Ch. 497, Sec. 262. (AB 991) Effective January 1, 2020.)
  135. 30459.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    Exemptions from levy must be adjusted for debt-collection purposes when California Consumer Price Index changes exceed the stated threshold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.3. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 160. Effective January 1, 1994.)
  136. 30459.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    A taxpayer may seek reimbursement from the board for certain bank and third-party check charges caused by board error, if the claim is filed on time and meets the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.4. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 3. (SB 442) Effective January 1, 2014.)
  137. 30459.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    The department must give the taxpayer a preliminary lien notice at least 30 days before certain liens are filed or recorded, except for jeopardy determinations, and must send releases and related notices when a lien was filed in error.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.5. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 30241) of Chapter 4. (c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the tax liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 37. (SB 1496) Effective January 1, 2023.)
  138. 30459.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    For this part, the board cannot revoke or suspend a person’s license under Sections 30144 or 30148 unless it first mails a preliminary notice to the taxpayer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.6. For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  139. 30459.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    A taxpayer may sue the State in superior court if a board officer or employee recklessly disregards board-published procedures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.7. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon a notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)
  140. 30459.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. )

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    The board must post quarterly on its website the amounts of cigarette and tobacco products revenues collected and disbursed for the previous quarter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 8. Administration [30451 - 30459.8] ( Chapter 8 added by Stats. 1959, Ch. 1040. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [30458 - 30459.8] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 6. ) ## 30459.8. The board shall, in each calendar quarter, post on its Web site the amounts of cigarette and tobacco products revenues collected and disbursed for the previous calendar quarter to the General Fund, Breast Cancer Fund, the Cigarette and Tobacco Products Surtax Fund, and the California Children and Families Trust Fund Account. (Added by Stats. 2004, Ch. 634, Sec. 2. Effective January 1, 2005.)
  141. 30461.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. )

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    The board must forward cigarette tax payments to the Treasurer for deposit in the Cigarette Tax Fund, except where subdivision (b) or Section 30461.6 applies. Penalty amounts under Section 30474 must be sent to the Treasurer for the General Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. ) ## 30461. (a) All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the State Board of Equalization. Except as provided in subdivision (b) and Section 30461.6, the board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Cigarette Tax Fund, which fund is hereby created. (b) The board shall transmit amounts received from the penalty assessed pursuant to Section 30474 to the Treasurer for deposit in the General Fund. (Amended by Stats. 1994, Ch. 903, Sec. 13. Effective January 1, 1995.)
  142. 30461.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. )

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    This section directs cigarette tax revenue into the Breast Cancer Fund and sets rules for how the fund and program money must be allocated and managed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. ) ## 30461.6. (a) Notwithstanding Section 30461, the board shall transmit the revenue derived from the increase in the cigarette tax rate of one mill ($0.001) per cigarette imposed by Section 30101 on and after January 1, 1994, to the Treasurer to be deposited in the State Treasury to the credit of the Breast Cancer Fund, which fund is hereby created. The Breast Cancer Fund shall consist of two accounts: the Breast Cancer Research Account and the Breast Cancer Control Account. The revenues deposited in the fund shall be divided equally between the two accounts. (b) The moneys in the accounts within the Breast Cancer Fund shall, upon appropriation by the Legislature, be allocated as follows: (1) The moneys in the Breast Cancer Research Account shall be allocated for research with respect to the cause, cure, treatment, earlier detection, and prevention of breast cancer as follows: (A) Ten percent to the Cancer Surveillance Section of the State Department of Public Health for the collection of breast cancer-related data and the conduct of breast cancer-related epidemiological research by the state cancer registry established pursuant to Section 103885 of the Health and Safety Code. (B) Ninety percent to the Breast Cancer Research Program, that is hereby created at the University of California, for the awarding of grants and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and with respect to the cultural barriers to accessing the health care system for early detection and treatment of breast cancer. (2) The moneys in the Breast Cancer Control Account shall be allocated to the Breast Cancer Control Program, that is hereby created for the provision of early breast cancer detection services for uninsured and underinsured women. The Breast Cancer Control Program shall be established in the State Department of Health Care Services and shall be administered in coordination with the breast and cervical cancer control program established pursuant to Public Law 101-354. (c) The early breast cancer detection services provided by the Breast Cancer Control Program shall include all of the following: (1) Screening, including mammography, of women for breast cancer as an early detection health care measure. (2) After screening, medical referral of screened women and services necessary for definitive diagnosis, including nonradiological techniques or biopsy. (3) If a positive diagnosis is made, then assistance and advocacy shall be provided to help the person obtain necessary treatment. (4) Outreach and health education activities to ensure that uninsured and underinsured women are aware of and appropriately utilize the services provided by the Breast Cancer Control Program. (d) (1) Any entity funded by the Breast Cancer Control Program shall coordinate with other local providers of breast cancer screening, diagnostic, followup, education, and advocacy services to avoid duplication of effort. Any entity funded by the program shall comply with any applicable state and federal standards regarding mammography quality assurance. (2) To the extent required or permitted by federal law, a provider of breast cancer screening or diagnostic services may employ digital mammography technology for the purposes of mammography screening and diagnostic procedures that are conducted prior to January 1, 2014, when film, otherwise known as analog, mammography technology is unavailable. To the extent required or permitted by federal law and notwithstanding paragraph (3) of subdivision (a) of Section 14105.18 of the Welfare and Institutions Code, the payment rate for all mammography screening that is conducted prior to January 1, 2014, shall be limited to the Medi-Cal payment rate for film mammography screening. (e) Notwithstanding Section 10231.5 of the Government Code, each year, the State Department of Health Care Services shall submit an annual report about the Breast Cancer Control Program, including information described in subdivision (f), to the fiscal and appropriate policy committees of the Legislature and to other appropriate entities. The department shall submit the report, in accordance with Section 9795 of the Government Code, no later than February 28 each fiscal year. (f) Any entity funded by the Breast Cancer Control Program shall collect data and maintain records that are determined by the State Department of Health Care Services to be necessary to facilitate the department’s ability to monitor and evaluate the effectiveness of the program entities and the program. The costs associated with the report described in subdivision (e) shall be paid from the allocation made pursuant to paragraph (2) of subdivision (b). The report shall describe the activities and effectiveness of the program and shall include, but not be limited to, the following types of information: (1) The number of recipients served. (2) The ethnic, geographic, and age breakdown. (3) The breast and cervical cancer stages of presentation. (4) The breast and cervical cancer diagnostic and treatment status. (5) Program caseload. (6) Estimated clinical claims and expenditures. (7) Program activities and monitoring data. (8) A breakdown of expenditures for clinical service activities, including, but not limited to, office visits and consults, screening mammograms, diagnostic mammograms, diagnostic breast procedures, case management, and other clinical services. (g) The Breast Cancer Control Program shall be conducted in consultation with the Breast Cancer Research Program created pursuant to subparagraph (B) of paragraph (1) of subdivision (b). (h) In implementing the Breast Cancer Control Program, the State Department of Health Care Services may appoint and consult with an advisory panel appointed by the Director of Health Care Services and consisting of one ex officio, nonvoting member from the Breast Cancer Research Program, breast cancer researchers, and representatives from voluntary, nonprofit health organizations, health care professional organizations, breast cancer survivor groups, and breast cancer and health care-related advocacy groups. It is the intent of the Legislature that breast cancer-related survivors and advocates and health advocates for low-income women compose at least one-third of the advisory panel. It is also the intent of the Legislature that the State Department of Health Care Services collaborate closely with the panel. (i) It is the intent of the Legislature in enacting the Breast Cancer Control Program to decrease cancer mortality rates attributable to breast cancer among uninsured and underinsured women, with special emphasis on low-income, Native American, and minority women. It is also the intent of the Legislature that the communities served by the Breast Cancer Control Program reflect the ethnic, racial, cultural, and geographic diversity of the state and that the Breast Cancer Control Program fund entities where uninsured and underinsured women are most likely to seek their health care. (j) The State Department of Health Care Services or any entity funded by the Breast Cancer Control Program shall collect personal and medical information necessary to administer this program from any individual applying for services under the program. The information shall be confidential and shall not be disclosed other than for purposes directly connected with the administration of this program or except as otherwise provided by law or pursuant to prior written consent of the subject of the information. The State Department of Health Care Services or any entity funded by the Breast Cancer Control Program may disclose the confidential information to medical personnel and fiscal intermediaries of the state to the extent necessary to administer this program, and to other state public health agencies or medical researchers when the confidential information is necessary to carry out the duties of those agencies or researchers in the investigation, control, or surveillance of breast cancer. (k) The State Department of Health Care Services shall adopt regulations to implement this act in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code). The initial adoption of implementing regulations shall be deemed an emergency and shall be considered as necessary for the immediate preservation of the public peace, health and safety, or general welfare, within the meaning of Section 11346.1 of the Government Code. Emergency regulations adopted pursuant to this section shall remain in effect for no more than 180 days. (l) It is the intent of the Legislature in enacting this section that this section supersede and be operative in place of Section 30461.6 of the Revenue and Taxation Code as added by Chapter 660 of the Statutes of 1993. (m) To implement the Breast Cancer Control Program, the State Department of Health Care Services may contract, to the extent permitted by Section 19130 of the Government Code, with public and private entities, or utilize existing health care service provider enrollment and payment mechanisms, including the Medi-Cal program’s fiscal intermediary. However, the Medi-Cal program’s fiscal intermediary shall only be utilized if services provided under the program are specifically identified and reimbursed in a manner that does not claim federal financial reimbursement. Any contracts with, and the utilization of, the Medi-Cal program’s fiscal intermediary shall not be subject to Chapter 3 (commencing with Section 12100) of Part 2 of Division 2 of the Public Contract Code. Contracts to implement the Breast Cancer Control Program entered into by the State Department of Health Care Services with entities other than the Medi-Cal program’s fiscal intermediary shall not be subject to Part 2 (commencing with Section 10100) of Division 2 of the Public Contract Code. (Amended by Stats. 2026, Ch. 27, Sec. 62. (SB 164) Effective June 29, 2026.)
  143. 30462.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. )

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    Money in the Cigarette Tax Fund is appropriated for refunds and, after that, the remaining balance must be transferred to the General Fund each month; the Controller orders the draw from the fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. ) ## 30462. (a) All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or hereafter enacted, and shall, upon order of the Controller, be drawn therefrom and allocated for the following purposes: (1) To pay the refunds authorized by this part. (2) The balance remaining in the fund shall be transferred to the General Fund of this state on or before the last calendar day of each month. (b) It is the intent of the Legislature that Section 30111 continues to prohibit the imposition of local taxes by any city, charter city, town, county, charter county, city and county, charter cities and counties, or other political subdivision or agency of this state, on the sale, use, ownership, holding, or other distribution of cigarettes and tobacco products except as provided by Section 30111. The Legislature finds and declares that the need for uniform statewide regulation and collection of cigarette taxes is a matter of statewide concern, and it is the Legislature’s intent to regulate the subject matter of cigarette taxes comprehensively and to occupy the field to the exclusion of local action except as specifically provided by Section 30111. (Amended by Stats. 2004, Ch. 227, Sec. 99. Effective August 16, 2004.)
  144. 30462.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. )

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    Cities may ask the Department of Finance to estimate population, and the department may make and certify those estimates under stated conditions and deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 9. Disposition of Proceeds [30461 - 30462.1] ( Chapter 9 added by Stats. 1959, Ch. 1040. ) ## 30462.1. Any city may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Not less than 25 days nor more than 30 days after the completion of the estimate, the Department of Finance shall file a certified copy thereof with the Controller if the estimate is greater than the current certified population. This certification may be made once each fiscal year. All payments under subparagraph (B) of paragraph (3) of subdivision (b) of Section 30462 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made. Population changes based on a federal or state special census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to them at the request of the Department of Finance. The request shall be made only if the census or estimate is greater than the current certified population and shall become effective on the first day of the month following receipt of the certification. The Department of Finance may assess a reasonable charge, not to exceed the actual cost thereof, for the preparation of population estimates pursuant to this section, which is a proper charge against the city applying therefor. The amount received shall be deposited in the State Treasury as a reimbursement to be credited to the appropriation from which the expenditure is made. As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city within 25 days of completion of the estimate. (Amended by Stats. 2019, Ch. 29, Sec. 138. (SB 82) Effective June 27, 2019.)
  145. 30471.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A person who does not file required reports, does not provide board-required supplemental information, refuses an inspection, or submits a false report commits a misdemeanor and can be fined up to $1,000 for each offense.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30471. Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the board, or who fails or refuses to allow an inspection by the board, pursuant to Section 30435, or who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense. (Amended by Stats. 2003, Ch. 890, Sec. 15. Effective January 1, 2004.)
  146. 30472.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A person who must file, sign, render, or verify a report may not make a false or fraudulent report to evade a legally required determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30472. Any person required to make, render, sign, or verify any report who makes any false or fraudulent report with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment, in the discretion of the court. (Added by Stats. 1959, Ch. 1040.)
  147. 30473.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Anyone who falsifies, counterfeits, tampers with, or knowingly uses fake cigarette-tax stamps or meter impressions to evade the tax commits a felony and may be imprisoned, fined, or both.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30473. Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part, or tampers with any metering machine authorized under this part, or causes or procures to be falsely or fraudulently made, forged, altered, reused, or counterfeited, any such stamp or meter impression or knowingly and willfully utters, publishes, passes, or tenders as genuine any such false, forged, altered, reused, or counterfeited stamp or meter impression, for the purpose of evading the tax imposed by this part, is guilty of a felony and subject to imprisonment for two, three, or four years, or to a fine of not less than one thousand dollars ($1,000) and not more than twenty-five thousand dollars ($25,000), or to both fine and imprisonment. (Amended by Stats. 2006, Ch. 501, Sec. 20. Effective January 1, 2007.)
  148. 30473.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Possessing, selling, offering to sell, buying, or offering to buy false, fraudulent, or unaffixed cigarette stamps or meter impressions is a misdemeanor, with higher fines for quantities of 2,000 or more.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30473.5. (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided for or authorized under this part in a quantity of less than 2,000 is guilty of a misdemeanor, punishable by a fine not to exceed five thousand dollars ($5,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment. (b) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided for or authorized under this part in a quantity of 2,000 or greater, is guilty of a misdemeanor, punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment not exceeding one year in a county jail, or by both the fine and imprisonment. The court shall order any fines assessed be deposited in the Cigarette and Tobacco Products Compliance Fund. (c) For purposes of this section, “unaffixed stamps” means stamps for which the tax has previously been paid by a licensed distributor and previously affixed to a package. “Unaffixed stamps” do not include any unused and unapplied rolls of stamps or loose stamps acquired from the board or its authorized agent and in the possession of a licensed distributor. (d) The board shall destroy any stamps seized under this section. (Amended by Stats. 2016, Ch. 662, Sec. 2. (AB 1901) Effective January 1, 2017.)
  149. 30474.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    It is a misdemeanor to knowingly possess, store, keep, retain for sale, sell, or offer cigarettes without the required stamp or meter impression, subject to an exception for licensed distributors. Convictions can trigger fines, jail, and a $100 per-carton assessment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30474. (a) Any person who knowingly possesses, or keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any package of cigarettes to which there is not affixed the stamp or meter impression required to be affixed under this part, when those cigarettes have been obtained from any source whatever, is guilty of a misdemeanor and shall for each offense be fined an amount not to exceed twenty-five thousand dollars ($25,000), or be imprisoned for a period not to exceed one year in the county jail, or, at the discretion of the court, be subject to both fine and imprisonment in the county jail. (b) In addition to the fine or sentence, or both, each person convicted under this section shall pay one hundred dollars ($100) for each carton of 200 cigarettes, or portion thereof, if that person knowingly possessed, or kept, stored, or retained for the purpose of sale, or sold or offered for sale in violation of this section, as determined by the court. The court shall direct that 50 percent of the penalty assessed be transmitted to the local prosecuting jurisdiction, to be allocated for costs of prosecution, and 50 percent of the penalty assessed be transmitted to the board. The board may collect the penalty due pursuant to this section in the manner prescribed in Section 30483. (c) This section shall not apply to a licensed distributor that possesses, keeps, stores, or retains cigarettes before the necessary stamp or meter impression is affixed. (Amended by Stats. 2011, Ch. 727, Sec. 18. (AB 242) Effective January 1, 2012.)
  150. 30474.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Selling or holding for sale counterfeit tobacco products or counterfeit cigarettes can lead to seizure, misdemeanor penalties, fines, possible jail time, and license revocation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30474.1. (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit tobacco products, or the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, wholesaler, or retailer shall result in the seizure of the product by the board or any law enforcement agency and shall constitute a misdemeanor punishable as follows: (1) A violation with a total quantity of less than two cartons of cigarettes shall be a misdemeanor punishable by a fine not to exceed five thousand dollars ($5,000), or imprisonment not to exceed one year in a county jail, or both fine and imprisonment, and shall also result in the revocation by the board of the manufacturer, distributor, or wholesale license. (2) A violation with a quantity of two cartons of cigarettes or more shall be a misdemeanor punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment not to exceed one year in a county jail, or both fine and imprisonment, and shall also result in the revocation by the board of the manufacturer, distributor, or wholesaler license. (b) A court shall consider a defendant’s ability to pay when imposing fines pursuant to this section. (c) For the purposes of this section, counterfeit cigarette and tobacco products include cigarette and tobacco products that have false manufacturing labels, false or fraudulent stamps or meter impressions, or a combination thereof. (d) The board shall seize and destroy any cigarettes or other tobacco products forfeited to the state under this section. (Amended by Stats. 2006, Ch. 501, Sec. 22. Effective January 1, 2007.)
  151. 30474.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    This section adds a $100 penalty per carton for certain Section 30474 cigarette violations and directs how the money must be handled and used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30474.5. (a) This section shall be known as and may be cited as the Black Market Cigarette and Street Corruption Prevention Act. (b) The Legislature finds that the sale of black-market, untaxed cigarettes has resulted in the loss of hundreds of millions of dollars in revenue to the state, robbing state health care and programs designed to help children. (c) It is the intent of the Legislature, by enacting the act adding this section, to provide resources to prosecutors and local law enforcement personnel, and to enable local jurisdictions to develop a multiagency task force for the purpose of significantly reducing the sales of black-market cigarettes and creating a deterrent to those sales through the focused investigation and prosecution of sales of black-market cigarettes, and other associated offenses and related crimes. (d) In addition to the fine or sentence, or both, imposed by Section 30474, each person convicted under Section 30474 shall pay one hundred dollars ($100) for each carton of 200 cigarettes, or portion thereof, knowingly possessed, or kept, stored, or retained for the purpose of sale, or sold or offered for sale in violation of Section 30474, as determined by the court. The court shall direct that the penalty of one hundred dollars ($100) assessed under this section shall be transmitted to the Controller for deposit in the Unlawful Sales Reduction Fund, which is hereby created. Upon appropriation by the Legislature, the moneys in the fund shall be allocated to the Office of Criminal Justice Planning for the funding of a competitive grant program to be established by the Legislature to award grants to local jurisdictions for the purpose of establishing a multiagency task force, the composition of which shall include prosecutors and local law enforcement personnel and may include state law enforcement personnel, for the purpose of significantly reducing the sales of black-market cigarettes, and creating a deterrent to those sales through the focused investigation and prosecution of sales of black-market cigarettes and other associated offenses and related crimes. No more than 5 percent of the amount transmitted from the penalty of one hundred dollars ($100) assessed under this section may be retained to fund the costs of administering the competitive grant program. (e) The Office of Criminal Justice Planning shall consult with the State Board of Equalization in the administration of the competitive grant program. (f) (1) The one hundred dollar ($100) penalty for each carton of 200 cigarettes knowingly possessed, or kept, stored, or retained for the purpose of sale, or sold, or offered for sale in violation of Section 30474, as authorized under subdivision (d), shall only be imposed for the period beginning on January 1, 2003, and ending on January 1, 2006. (2) This section shall remain in effect until December 1, 2006, or until all the moneys remaining in the Unlawful Sales Reduction Fund on January 1, 2006, have been appropriated by the Legislature for allocation to the Office of Criminal Justice Planning for funding the competitive grant program established under this section, whichever occurs later. (Added by Stats. 2002, Ch. 687, Sec. 1. Effective January 1, 2003. Inoperative on or after December 1, 2006, as prescribed by its own provisions.)
  152. 30475.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Transporters of cigarettes or tobacco products on state highways, roads, or streets must have the required permit and transport documents, or they face misdemeanor or felony-level punishment depending on the quantity and intent.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30475. (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 is guilty of a misdemeanor and upon conviction thereof shall be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court. (b) Any transporter who, with intent to defeat or evade or with intent to aid another to defeat or evade the taxes imposed by this part, at any given time transports 40,000 or more cigarettes or tobacco products with a value of five thousand dollars ($5,000) or more upon the highways, roads or streets of this state without having obtained a permit or without having a permit in the transporting vehicle as prescribed by Section 30431 or without having in the transporting vehicle the invoices, bills of lading or delivery tickets for the cigarettes or tobacco products as prescribed by Section 30432 shall be punished by imprisonment in the county jail for not more than one year, or in the state prison, or by fine of not more than twenty-five thousand dollars ($25,000), or be subject to both fine and imprisonment in the discretion of the court. (Amended by Stats. 2006, Ch. 501, Sec. 23. Effective January 1, 2007.)
  153. 30476.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A person who controls or can access a cigarette vending machine must not knowingly or willfully put for sale cigarettes that are not in packages with California tax stamps or meter impressions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30476. Any person in possession or control of, or having access to, a cigarette vending machine who knowingly or willfully places for sale in the vending machine, any cigarettes not contained in packages to which are affixed California tax stamps or meter impressions, is guilty of a misdemeanor and upon conviction thereof shall be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year in the county jail, or be subject to both fine and imprisonment at the discretion of the court. (Added by Stats. 1967, Ch. 963.)
  154. 30477.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Violations of this part are misdemeanors, unless another provision says otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30477. Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such. (Added by renumbering Section 30476 by Stats. 1967, Ch. 963.)
  155. 30478.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A retailer may not knowingly buy cigarettes or tobacco products for resale unless the seller is a distributor or wholesaler licensed under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30478. It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part. (Amended by Stats. 1989, Ch. 634, Sec. 42. Effective September 21, 1989.)
  156. 30479.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    If a retailer is convicted under this part and has another conviction within 10 years, the State Board of Equalization must revoke all permits issued under the Sales and Use Tax Law for one year.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30479. If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous conviction within a 10-year period under this part, the State Board of Equalization shall revoke all permits issued to such person under the Sales and Use Tax Law for a period of one year. (Added by Stats. 1968, Ch. 1187.)
  157. 30480.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A person who violates this part with intent to evade a required amount-due determination commits a felony if the tax liability is at least $25,000 in any 12-month period.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30480. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court. (Amended by Stats. 1995, Ch. 555, Sec. 44. Effective January 1, 1996.)
  158. 30481.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    Any prosecution for a violation of this part must be started within six years after the offense is committed.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30481. Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense. (Amended by Stats. 2003, Ch. 890, Sec. 19. Effective January 1, 2004.)
  159. 30482.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    A person convicted under this part may be charged investigation and prosecution costs at the court’s discretion. Money remitted to the board must be sent to the Treasurer, deposited in the State Treasury, and credited to the Cigarette Tax Fund.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30482. Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court. All moneys remitted to the board under this part shall be transmitted to the Treasurer who shall deposit it into the State Treasury and credit it to the Cigarette Tax Fund. (Added by Stats. 2003, Ch. 890, Sec. 20. Effective January 1, 2004.)
  160. 30483.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. )

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    The board may collect certain restitution or other court-imposed amounts due to it using the same collection methods used for delinquent cigarette and tobacco products tax liabilities. Refunds or credits are not allowed for amounts paid under this section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13. CIGARETTE TAX [30001 - 30483] ( Part 13 added by Stats. 1959, Ch. 1040. ) ## CHAPTER 10. Violations [30471 - 30483] ( Chapter 10 added by Stats. 1959, Ch. 1040. ) ## 30483. (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are due and payable to the board may be collected by the board in any manner provided by law for collection of a delinquent cigarette and tobacco products tax liability, including, but not limited to, issuance of an order and levy under Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure in the manner provided for earnings withholding orders for taxes. (2) Amounts imposed by a court of competent jurisdiction as an order of restitution for criminal offenses shall be treated as final and due and payable to the State of California on the date that amount is established on the records of the board. (b) This part shall apply to amounts collected under this section in the same manner and with the same force and effect and to the full extent as if the language of those laws had been incorporated in full into this section, except to the extent that any provision is either inconsistent with this section or is not relevant to this section. (c) Notwithstanding Chapter 6 (commencing with Section 30361), a refund or credit shall not be allowed for any amounts paid or payments applied under this section. (d) Amounts authorized to be collected pursuant to this section may accrue interest at the greater of the rate applicable to the amounts being collected or the rate provided under Section 6591.5 from and after the date the amounts are established on the records of the board. (e) Amounts authorized to be collected pursuant to this section shall not be subject to any statute of limitations set forth in Chapter 5 (commencing with Section 30301). (f) Notwithstanding Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code, any portion of the amounts authorized to be collected under this section that remain unsatisfied may be collected by the recording of a notice of state tax lien. The board may record or extend a recorded notice of state tax lien at any time until the amount due, including any accrued interest, is paid in full. (g) This section shall apply on and after January 1, 2012, to amounts authorized to be collected pursuant to this section that are due and payable to the board before, on, or after January 1, 2012. (Added by Stats. 2011, Ch. 727, Sec. 19. (AB 242) Effective January 1, 2012.)
  161. 31.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    The Attorney General, certain local officials, and qualifying officials of other states may sue in court to collect taxes; a Secretary of State certificate is conclusive evidence of authority; the section does not apply to Parts 8 and 9 of Division 2.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 31. The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect taxes legally due this State or any political subdivision thereof. The officials of other states which extend a like comity to this State are empowered to sue for the collection of such taxes in the courts of this State. A certificate by the Secretary of State under the Great Seal of the State that such officers have authority to collect the tax is conclusive evidence of such authority. This section does not apply to Parts 8 and 9 of Division 2. (Amended by Stats. 1953, Ch. 569.)
  162. 3101.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    If an unsecured tax, interest, or penalty is unpaid by the end of the month after the delinquency date, the tax collector may file a certificate in court after giving the required notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3101. If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows: (a) The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate. (b) The fact that the notice required in subdivision (a) set forth the following information: (1) The name of the assessee. (2) The description of the property assessed. (3) The assessed value of the property. (4) The fact that judgment will be sought in the amount of the tax, penalty, and interest that is unpaid at the time of the filing of the certificate. (5) The fact that, upon the issuance and recordation of that judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge. (6) The fact that a recording fee in the amount set forth in Section 27361.3 of the Government Code will be required to be paid for the purpose of the recordation of any satisfaction of the judgment lien. (c) The name of the assessee. (d) The amount for which judgment is to be entered. (e) The fact that the county has complied with all provisions of this part in the computation and the levy of the tax, penalty, and interest. (f) The fact that a request is therein made for the issuance and entry of judgment against the assessee. (Amended by Stats. 2001, Ch. 121, Sec. 3. Effective January 1, 2002.)
  163. 3102.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    The court clerk must enter a judgment for the county against the assessee immediately after the certificate is filed, for the tax, penalty, and interest stated in the certificate.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3102. The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a looseleaf book entitled “County Unsecured Property Tax Judgments.” (Amended by Stats. 2001, Ch. 121, Sec. 4. Effective January 1, 2002.)
  164. 3103.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    An unsecured-tax judgment abstract or copy must be recorded in the county recorder’s office without fee.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3103. An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From the time of the recording, the amount of the tax, penalty, and interest set forth constitutes a lien upon all property of the assessee in the county, owned by him or her or afterward, and before the lien expires, acquired by him or her. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged. The lien imposed by this section shall not be valid insofar as personal property is concerned as against a purchaser for value without actual knowledge of the lien. (Amended by Stats. 1991, Ch. 532, Sec. 27.)
  165. 3104.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    This section says the additional penalty replaces any judgment interest otherwise allowed.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3104. Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest. (Added by Stats. 1968, Ch. 911.)
  166. 3104.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    A penalty must be imposed equal to the bond premium posted or other costs incurred to enforce the judgment, in addition to any other penalty or fee under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3104.5. In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed. (Added by Stats. 1978, Ch. 1126.)
  167. 3105.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    A lien may be extended by recording an abstract or copy of the judgment with the county recorder within the stated 10-year time limit.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3105. Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section, the lien may be extended by recording in the office of the county recorder of the county an abstract or copy of the judgment. From the time of the recording the lien extends to the property for 10 years unless sooner released or otherwise discharged. (Added by Stats. 1968, Ch. 911.)
  168. 3106.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    On request of the official collecting taxes on the unsecured roll, execution must issue on the judgment, and sales under that execution must follow the Code of Civil Procedure.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3106. Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure. (Added by Stats. 1968, Ch. 911.)
  169. 3107.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. )

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    A judgment is satisfied and its lien removed only after the required satisfaction or satisfaction-of-lien is recorded with the county recorder.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 6. Unsecured Roll Summary Judgment [3101 - 3107] ( Chapter 6 added by Stats. 1968, Ch. 911. ) ## 3107. (a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county recorder. In addition to the judgment amount, and any additional penalty authorized by this part, the tax collector may collect the recording fee in the amount required by Section 27361.3 of the Government Code and transmit the amount of that fee to the county recorder together with the documents for release or discharge. (b) The judgment is also satisfied and the lien removed when, but not before the tax is legally canceled and a satisfaction of judgment lien is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee. (Amended by Stats. 1991, Ch. 532, Sec. 28.)
  170. 31201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. )

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    This part is known as the Property Tax Reimbursement Law and may be cited by that name.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. ) ## 31201. This part shall be known and may be cited as the Property Tax Reimbursement Law. (Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.)
  171. 31202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. )

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    This section defines “heavy equipment property” and “qualified heavy equipment renter” for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. ) ## 31202. For purposes of this part, all of the following definitions shall apply: (a) “Heavy equipment property” means rental property of a qualified heavy equipment renter. (b) “Qualified heavy equipment renter” means a renter that satisfies both of the following: (1) The principal business of the renter is the rental of heavy equipment property. (2) The renter is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the United States Office of Management and Budget, 2012 edition. (Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.)
  172. 31203.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. )

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    A qualified heavy equipment renter collecting property tax reimbursement must follow Civil Code Section 1656.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 13.7. Property Tax Reimbursement Law [31201 - 31203] ( Part 13.7 added by Stats. 2017, Ch. 505, Sec. 2. ) ## 31203. Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section 1656.5 of the Civil Code. (Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.)
  173. 32001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

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    This section says the part may be cited as the “Alcoholic Beverage Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32001. This part is known and may be cited as the “Alcoholic Beverage Tax Law.” (Added by Stats. 1955, Ch. 1842.)
  174. 32002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

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    This section says the chapter’s definitions, and certain definitions from the Business and Professions Code, control how this part is interpreted unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32002. Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of the Business and Professions Code govern the construction of this part. (Amended by Stats. 1982, Ch. 454, Sec. 170.)
  175. 32003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

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    This section defines “sale” for specified alcoholic beverage tax provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32003. “Sale,” as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions Code, the transaction whereby alcoholic beverages are transferred, with or without consideration, by a licensee holding one type of license to himself for purposes of sale under a retailer’s license held by him or to any person for any purpose; and the transaction whereby alcoholic beverages are transferred, with or without consideration, by a customs broker to any person within this State except a licensed importer. (Added by Stats. 1955, Ch. 1842.)
  176. 32004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

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    This section defines “Tax” for this part as the excise tax on beer, wine, or distilled spirits, except in Chapters 4 and 5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32004. “Tax,” as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. (Amended by Stats. 1982, Ch. 454, Sec. 171.)
  177. 32005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    “Taxpayer” means a person liable to pay a tax under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32005. “Taxpayer,” means a person liable for the payment of a tax pursuant to this part. (Added by Stats. 1955, Ch. 1842.)
  178. 32006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    This section says substantially unchanged provisions in this part must be treated as restatements and continuations, not as new laws.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32006. The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments. (Added by Stats. 1955, Ch. 1842.)
  179. 32007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    This section says earlier commenced actions or proceedings, and accrued rights, are not affected by this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32007. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall conform to the provisions of this part as far as possible. (Added by Stats. 1955, Ch. 1842.)
  180. 3201.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    If the Controller directs a sale of a residential dwelling, the Department of General Services must issue a warrant to enforce the lien for postponed property taxes and collect secured amounts.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. ) ## 3201. Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, the Department of General Services shall issue a warrant for the enforcement of the lien for postponed property taxes and the collection of all amounts secured thereby. (Added by Stats. 1977, Ch. 1242.)
  181. 32010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    The alcoholic beverage taxes in this part replace county, municipal, or district taxes on sales of beer, wine, and distilled spirits.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 1. General Provisions and Definitions [32001 - 32010] ( Chapter 1 added by Stats. 1955, Ch. 1842. ) ## 32010. The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits. (Amended by Stats. 1982, Ch. 454, Sec. 172.)
  182. 3202.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    A tax collection warrant must be recorded in the county where the real property is located, directed to the sheriff or marshal, and treated like a writ of execution for levy and sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. ) ## 3202. The warrant shall be recorded in the county in which the real property is located in such manner as will impart constructive notice of its recordation and shall be directed to the sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy of and sale pursuant to a writ of execution. (Added by Stats. 1977, Ch. 1242.)
  183. 3203.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    The Department of General Services must pay or advance the sheriff or marshal the same fees, commissions, and expenses allowed by law for similar writ-of-execution services, and it—not the court—must approve newspaper publication fees.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. ) ## 3203. The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, commissions, and expenses as are provided by law for similar services pursuant to a writ of execution. The Department of General Services, and not the court, shall approve the fees for newspaper publication. (Added by Stats. 1977, Ch. 1242.)
  184. 3204.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. )

    Verify source ↗

    Costs incurred by the Department of General Services for issuing, recording, or enforcing the warrant are added to the lien for postponed taxes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 7. Warrant for Collection of Taxes [3201 - 3204] ( Chapter 7 added by Stats. 1977, Ch. 1242. ) ## 3204. The fees, commissions, and expenses incurred by the Department of General Services in the issuance, recordation, and enforcement of the warrant for collection of postponed property taxes shall be added to and become a part of the lien for postponed taxes. (Added by Stats. 1977, Ch. 1242.)
  185. 3205.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Tax Delinquent Vessels [3205- 3205.] ( Chapter 8 added by Stats. 1989, Ch. 183, Sec. 1. )

    Verify source ↗

    The county tax collector may notify vessel owners and must notify the DMV about delinquent vessel property taxes and later when the delinquency is paid; the DMV must record the notice and notify applicants about any outstanding lien.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 5. COLLECTION OF TAXES [2501 - 3205] ( Part 5 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 8. Tax Delinquent Vessels [3205- 3205.] ( Chapter 8 added by Stats. 1989, Ch. 183, Sec. 1. ) ## 3205. (a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels that, in addition to standard county delinquent property tax procedures, the renewal of the certificate of number of, and the transfer of any title to or interest in, that vessel will be withheld by the Department of Motor Vehicles as provided in Section 9880 of the Vehicle Code, until the delinquent taxes have been paid on that vessel. (b) If the county tax collector has given notice pursuant to subdivision (a), he or she shall give written notice of the delinquency, by electronic transmission or otherwise, to the Department of Motor Vehicles for its recordation pursuant to Section 9880 of the Vehicle Code. Upon receiving a possessory lien sale application filed with respect to a vessel pursuant to subdivision (a) of Section 503 of the Harbors and Navigation Code, the Department of Motor Vehicles shall, in accordance with paragraph (4) of subdivision (b) of that section, notify the applicant of any outstanding property tax lien on that vessel of which the department has been notified pursuant to this subdivision. (c) If the county tax collector has given notice pursuant to subdivisions (a) and (b), the county tax collector shall also provide written notice to the Department of Motor Vehicles when the delinquency has been satisfied. (Amended by Stats. 1994, Ch. 940, Sec. 3. Effective January 1, 1995. Operative July 1, 1995, by Sec. 6 of Ch. 940.)
  186. 32051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    Alcoholic beverages in continuous transit through this State are exempt from this part while held by common carriers, but the board may require affidavits and boundary check-in/check-out.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. ) ## 32051. Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in the possession or custody of common carriers. The board may require affidavits of any person on forms prescribed by the board and may require any such shipments to be checked in and checked out at the boundaries of the State. Any person refusing to make the affidavits required or refusing to check in or check out the alcoholic beverages is guilty of a misdemeanor. (Added by Stats. 1955, Ch. 1842.)
  187. 32052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    Sales of certain alcohol products for trade, profession, or industry use are exempt from tax, but those licensees must report complete monthly sales information to the board on prescribed forms.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. ) ## 32052. No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in the trades, professions, or industries, but not for beverage use. Complete information concerning sales of distilled spirits or wine for use in trades, professions, or industries by persons holding industrial alcohol dealers’ licenses, distilled spirits manufacturers’ licenses, brandy manufacturers’ licenses, rectifiers’ licenses, and wine growers’ licenses shall be reported to the board each month by such licensees on forms prescribed by the board. (Added by Stats. 1955, Ch. 1842.)
  188. 32053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    Alcohol or other distilled spirits can be sold free of this tax only if they are sold in packages larger than one gallon, subject to the stated code-section exception.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. ) ## 32053. Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon. (Added by Stats. 1955, Ch. 1842.)
  189. 32054.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    No tax is imposed on certain in-state alcoholic beverage sales to common carriers or to people licensed to sell on carrier-operated boats, trains, or airplanes when the drinks will be used outside the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 2. General Exemptions [32051 - 32054] ( Chapter 2 added by Stats. 1955, Ch. 1842. ) ## 32054. No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this State; nor in such case need the common carrier procure a license for purposes of purchasing alcoholic beverages from a licensed manufacturer, wine grower, rectifier, importer, or wholesaler. (Added by Stats. 1955, Ch. 1842.)
  190. 321.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )

    Verify source ↗

    Land must be legally described for tax purposes under this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 321. Land shall be legally described for tax purposes pursuant to this chapter. (Enacted by Stats. 1939, Ch. 154.)
  191. 32101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    When certain alcohol-related licenses or permits are issued, the recipient is registered as a taxpayer under this part, and the Department of Alcoholic Beverage Control must send a copy of the license or permit to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32101. The issuance of any manufacturer’s, winegrower’s, wine blender’s, distilled spirits manufacturer’s agent’s, rectifier’s, wholesaler’s, importer’s, customs broker’s license, or wine direct shipper permit under Division 9 (commencing with Section 23000) of the Business and Professions Code shall constitute the registration of the person to whom the license or permit is issued as a taxpayer under this part. Upon the issuance of any of these licenses the Department of Alcoholic Beverage Control shall furnish a copy thereof to the board. (Amended by Stats. 2005, Ch. 157, Sec. 3. Effective January 1, 2006.)
  192. 32102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    The board may require a person subject to this part to provide security, in the amount and form it prescribes, when needed to ensure compliance.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32102. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it that security as the board may determine, in the form and amount as the board prescribes. Any security in the form of cash, insured deposits in banks and savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all license taxes, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. (Amended by Stats. 1996, Ch. 1087, Sec. 45. Effective January 1, 1997.)
  193. 32103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    The board must set the security amount required from any taxpayer, and it may later increase or reduce that amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32103. Subject to the limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase or reduce the amount at any time. In fixing the total amount, the board may set an amount which is not less than five hundred dollars ($500) and not more than twice the taxpayer’s estimated monthly tax for taxpayers reporting monthly, or not more than twice the taxpayer’s estimated tax for the tax reporting period for taxpayers reporting for periods longer than one month ascertained in any manner as the board may deem proper. (Amended by Stats. 1993, Ch. 1113, Sec. 13. Effective January 1, 1994.)
  194. 32104.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    A bond must include a rule for when a surety’s withdrawal becomes effective after notice to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32104. Every bond shall contain a provision substantially that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the board if the notice is received on or before the fifteenth day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the board. (Added by Stats. 1955, Ch. 1842.)
  195. 32106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    If the board certifies a taxpayer’s delinquencies, the State Treasurer must pay the certified amount to the board from the taxpayer’s deposited money or from proceeds of sold bonds or other obligations. The Treasurer may also sell deposited securities at private sale if they have a prevailing market price, so long as the sale price is not below that price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32106. Upon receipt of a certificate of the board setting forth the amount of a taxpayer’s delinquencies, the State Treasurer shall pay to the board the amount so certified from the money deposited with him by the taxpayer or from the amounts received from the sale of bonds or other obligations deposited with the Treasurer by the taxpayer. Securities deposited with the State Treasurer which have a prevailing market price may be sold by him for the purposes of this section at private sale at a price not lower than the prevailing market price thereof. (Added by Stats. 1955, Ch. 1842.)
  196. 32107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    If a taxpayer’s bond is canceled, void, or unenforceable, or if taxes or penalties due under this part are not paid, the board must give written notice to the Department of Alcoholic Beverage Control.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32107. Whenever a taxpayer’s bond is canceled, or becomes void or unenforceable for any reason, or whenever a taxpayer fails to pay any taxes or penalties due under this part, the board shall give written notice thereof to the Department of Alcoholic Beverage Control. (Added by Stats. 1955, Ch. 1842.)
  197. 32109.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

    Verify source ↗

    Certain common carriers must register with the board and apply for an interstate alcoholic beverage transporter’s permit before transporting alcoholic beverage shipments into the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32109. Any common carrier, except railroad and steamship companies, before engaging in the business of transporting shipments of alcoholic beverages into this State, shall register with the board and make application to the board for an interstate alcoholic beverage transporter’s permit which, upon issuance, shall be valid until revoked by the board. (Added by Stats. 1955, Ch. 1842.)
  198. 32110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

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    Wine or beer manufacturers or producers must register with the board and apply for a manufacturer’s interstate alcoholic beverage transporter’s permit before transporting wine or beer into the state under the cited Business and Professions Code provision.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32110. Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine or beer manufacturer or producer shall register with the board and make application to the board for a manufacturer’s interstate alcoholic beverage transporter’s permit, which, upon issuance, shall be valid until revoked by the board. (Amended by Stats. 1970, Ch. 547.)
  199. 32111.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. )

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    A distilled spirits manufacturer must register with the board and apply for a transporter’s permit before transporting distilled spirits into the state under the referenced section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 3. Registration and Bonds [32101 - 32111] ( Chapter 3 added by Stats. 1955, Ch. 1842. ) ## 32111. Before commencing to transport distilled spirits into this state pursuant to the provisions of Section 23661 of the Business and Professions Code, the distilled spirits manufacturer shall register with the board and make application to the board for a manufacturer’s interstate alcoholic beverage transporter’s permit, which, upon issuance, shall be valid until revoked by the board. (Added by Stats. 1973, Ch. 563.)
  200. 32151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32151 - 32152] ( Article 1 added by Stats. 1955, Ch. 1842. )

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    This section imposes excise tax rates on beer and several categories of wine, and it also imposes a floor stock tax on certain beer held on July 1, 1959.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32151 - 32152] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 32151. Except as otherwise provided in this part, an excise tax is imposed upon all beer and wine sold in this State or pursuant to Section 23384 of the Business and Professions Code by a manufacturer, wine grower, or importer, or sellers of beer or wine selling beer or wine with respect to which no tax has been paid within areas over which the United States Government exercises jurisdiction, at the following rates: (a) On all beer, sixty-two cents ($0.62) for every barrel containing 31 gallons and at a proportionate rate for any other quantity until July 1, 1959, and on and after July 1, 1959, one dollar and twenty-four cents ($1.24) for every barrel containing 31 gallons and at a proportionate rate for any other quantity. (b) On all still wines containing not more than 14 percent of absolute alcohol by volume, one cent ($0.01) per wine gallon and at a proportionate rate for any other quantity. (c) On all still wines containing more than 14 percent of absolute alcohol by volume, two cents ($0.02) per wine gallon and at a proportionate rate for any other quantity. (d) On champagne, sparkling wine, excepting sparkling hard cider, whether naturally or artificially carbonated, thirty cents ($0.30) per wine gallon and at a proportionate rate for any other quantity. (e) On sparkling hard cider, two cents ($0.02) per wine gallon and at a proportionate rate for any other quantity. (f) Except with respect to beer in the internal revenue bonded premises of a beer manufacturer, for the privilege of possessing or selling beer on which a tax not greater than at the rate of sixty-two cents ($0.62) per barrel has been paid under this part, a floor stock tax of sixty-two cents ($0.62) per barrel, and at a proportionate rate for any other quantity, is hereby imposed on all beer possessed at 12.01 a.m. on July 1, 1959, by every person licensed under Division 9 of the Business and Professions Code. On or before July 31, 1959, each person subject to the tax imposed by this subdivision shall prepare and file with the board, on a form prescribed by the board, a return showing the amount of beer possessed by him at 12.01 a.m. on July 1, 1959, that is subject to the tax imposed by this subdivision, and such other information as the board deems necessary for the proper administration of this part. The taxpayer shall deliver the return, together with a remittance of the amount of tax due, to the office of the board on or before July 31, 1959. All the provisions of this part relating to excise taxes are applicable also to the tax imposed by this subdivision, to the extent that they are not inconsistent with this subdivision. (Amended by Stats. 1959, Ch. 1125.)

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