Article 4 - REFUNDS
- Section 30176 - Refund or credit for unused stamps or meter register settings
- Section 30176.1 - Refund or credit of tax paid on distribution of tobacco products shipped to point outside state for use or sale out of state
- Section 30176.2 - Refund or credit for tax paid on distribution of tobacco products that were returned by customer
- Section 30177 - Refund or credit of value of stamps or meter impressions which have become unfit for use or unsalable
- Section 30177.5 - Credit related to subdivision (j) of Section 30165.1
- Section 30178 - Limitation period for refund or credits for amounts overpaid for purchase of stamps or meter register settings
- Section 30178.1 - Filing of applications for refund based upon exportation of tax-paid tobacco products
- Section 30178.2 - Election to claim credit
- Section 30178.3 - Refund of overpayment of any tax, penalty, or interest collected by board by means of levy, through use of liens, or by other enforcement procedures
- Section 30179 - Interest
- Section 30179.1 - Interest payable on overpayment of tax on exported tobacco products