Cal. Rev. & Tax. Code § 30188

Current through the 2023 Legislative Session.
Section 30188 - Wholesaler's report

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.

Ca. Rev. and Tax. Code § 30188

Amended by Stats 2021 ch 432 (SB 824),s 25, eff. 1/1/2022.
Amended by Stats 2002 ch 459 (AB 1936), s 12, eff. 1/1/2003.
Previously Amended October 10, 1999 (Bill Number: SB 1231) (Chapter 941).