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

§ 30179.1

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

No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes pursuant to Section 30178.2 within 90 days of the claim for the credit or refund.

(Added by Stats. 1989, Ch. 634, Sec. 23. Effective September 21, 1989.)

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California Revenue and Taxation Code

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