DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3.5. Stamps and Meter Machines 30161-30180›ARTICLE 4. Refunds 30176-30179.1

§ 30176

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase of any unused stamps or meter register settings.

(Added by Stats. 1961, Ch. 884.)

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California Revenue and Taxation Code

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