Article 1 - Reports and Payments

California Revenue and Taxation Code — §§ 30181-30188

Sections (9)

Amended by Stats. 2021, Ch. 432, Sec. 20. (SB 824) Effective January 1, 2022.

(a)If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a distribution of cigarettes occurs, or in the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to Section 30104, the tax shall be due and payable monthly on or before the 25th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs.

(b)Each distributor of tobacco products shall file a return using electronic media in the form, as prescribed by

the

department respecting the distributions of tobacco products and their wholesale cost during the preceding month, and any other information as the department may require to carry out this part. The return shall be filed with the department on or before the 25th day of the calendar month following the close of the monthly period for which it relates, together with a remittance payable to the department, of the amount of tax, if any, due under Article 2 (commencing with Section 30121) or Article 3 (commencing with Section 30131) of Chapter 2 for that period.

(c)To facilitate the administration of this part, the department may require the filing of the returns for longer than monthly periods.

(d)Returns shall be authenticated in a form or pursuant to methods

as may be prescribed by the department.

§ 30182

Amended by Stats. 2021, Ch. 432, Sec. 21. (SB 824) Effective January 1, 2022.

(a)Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as prescribed by the department with respect to distributions of cigarettes and purchases of stamps and meter register units during the preceding month and any other information as the department may require to carry out this part.

(b)Reports shall be authenticated in a form, or pursuant to methods, as may be prescribed by the department.

§ 30183

Amended by Stats. 2021, Ch. 432, Sec. 22. (SB 824) Effective January 1, 2022.

(a)On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report with the department using electronic media in the form as prescribed by the department showing the number of cigarettes with respect to which

the distributor was required to collect the tax and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(b)On or before the 25th day of each month, each distributor required to collect any tax during the preceding month pursuant to Section 30108 shall file a return using electronic media in the form as prescribed by the department that shows the wholesale cost of tobacco products with respect to which the distributor was required to collect the tax and any other information as the department may require to carry out this part. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

§ 30184

Amended by Stats. 1989, Ch. 634, Sec. 27. Effective September 21, 1989.

The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.

§ 30185

Amended by Stats. 2016, Ch. 257, Sec. 4. (AB 1559) Effective September 9, 2016.

(a)Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for making any report or return or paying any amount of tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be

granted.

(b)(1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.

(2)For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

(c)Any person to whom an extension is granted pursuant to this section shall pay, in addition to the amount of tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount of tax would have been

due without the extension to the date of payment.

§ 30185.5

Added by Stats. 2022, Ch. 474, Sec. 29. (SB 1496) Effective January 1, 2023.

(a)Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.

(b)If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.

(c)The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration

of the state of emergency, whichever is less.

§ 30186

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

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.

§ 30187

Amended by Stats. 2021, Ch. 432, Sec. 24. (SB 824) Effective January 1, 2022.

Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 from whom the tax has not been collected under Section 30108 shall, on or before the last day of the month following the end of the quarter, file, using electronic media, with the department a report of the amount of cigarettes or tobacco products received by

that person in the preceding calendar quarter in that detail as the department may prescribe and in the form as prescribed by the department, submitting with the report the amount of tax due. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

§ 30188

Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.

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.