California Revenue and Taxation Code

§ 30165.2

RTC § 30165.2 Effective Jan 1, 2023Div. 2 · Part 13 · Ch. 3.5 · Art. 1

Statute text

(a)For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed with the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of Treasury (TTB), the federal Department of Homeland Security, and the United States Customs and Border Patrol (CBP) after the effective date of the act adding this section:

(1)Alcohol and Tobacco Tax and Trade Bureau Form 5000.24.

(2)Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.

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Legislative history

Amended by Stats. 2022, Ch. 454, Sec. 7. (AB 1742) Effective January 1, 2023.