DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 1. Reports and Payments 30181-30188

§ 30186

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

On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the department a report of the sales of cigarettes or tobacco products made by them on the facilities of the carriers in California in the preceding calendar month in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of the tax due under Section 30104. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(Amended by Stats. 2021, Ch. 432, Sec. 23. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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