Section 30178.1.

Cal. Revenue and Taxation Code - RTC § 30178.1.
in effect
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Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board within three months after the close of the calendar month in which the tobacco products are exported.

References

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

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