The board will refund or credit to a distributor the tax paid on tobacco products which are:
The distributor must file the claim for refund on Board of Equalization Form BOE-1024-T entitled "Claim for Refund -- Exported Tax-Period Tobacco Products" and provide copies of documentation to support payment of taxes, as well as bills of lading or other documentary evidence of the delivery of the tobacco products to a carrier, customs broker or forwarding agent for shipments outside this state. The original documents must be retained by the distributor for inspection by employees of the board. In the case of tobacco products for foreign export, copies of United States Customs shipper's export declarations filed with the Collector for Customs or other documentary evidence of export must be obtained and retained. No refund or credit will be given if the tobacco products are diverted in transit or for any reason are not actually delivered outside the state pursuant to the contract of sale or are not shipped abroad by a foreign purchaser. Any application for refund or credit 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.
Cal. Code Regs. Tit. 18, § 4063.5
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30176.1, 30178.1, 30178.2 and 30179.1, Revenue and Taxation Code.