2005 California Revenue and Taxation Code Sections 30181-30188 Article 1. Reports and Payments

30181.  (a) When any tax imposed upon cigarettes under Article 1
(commencing with Section 30101), Article 2 (commencing with Section
30121), and Article 3 (commencing with Section 30131) of Chapter 2 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 in
the form as prescribed by the board, that may include, but not be
limited to, electronic media, with respect to distributions of
tobacco products and their wholesale cost during the preceding month,
and any other information as the board may require to carry out this
part.  The return shall be filed with the board, in the manner
elected by the distributor pursuant to subdivision (c), together with
a remittance payable to the board, 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.  To
facilitate the administration of this part, the board may require the
filing of the returns for longer than monthly periods.  Returns
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
   (c) A distributor shall elect to file the return and to make the
payment required by subdivision (b) on either a monthly or a
twice-monthly basis.  An election made pursuant to this subdivision
shall remain in effect for at least one year from the date the
election is made.  If the board finds that good cause exists for a
distributor's inability to maintain the election for the full year,
the board shall authorize the distributor to make a new election, as
otherwise authorized by this subdivision, prior to the expiration of
the one-year period following the prior election.
   (1) If a distributor elects a monthly basis, the distributor shall
file a return and remit the payment on or before the 25th day of the
month following the month in which the tobacco products were
distributed.
   (2) If a distributor elects a twice-monthly basis, the distributor
shall file two returns and make two remittances during the month
following the month in which the tobacco products were distributed.
The first monthly return shall be filed and the first remittance
shall be made on or before the 5th day of the month for those
distributions that occurred between the first day and the 15th day of
the preceding month.  The second monthly return shall be filed and
the second remittance made on or before the 25th day of the month for
those distributions that occurred between the 16th day and last day
of the preceding month.
   (d) This section shall remain in effect until January 1, 2007, and
as of that date is repealed.
30181.  (a) When any tax imposed upon cigarettes under Article 1
(commencing with Section 30101), Article 2 (commencing with Section
30121), and Article 3 (commencing with Section 30131) of Chapter 2 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 in
the form, as prescribed by the board, which may include, but not be
limited to, electronic media respecting the distributions of tobacco
products and their wholesale cost during the preceding month, and any
other information as the board may require to carry out this part.
The return shall be filed with the board 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 board, 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 board 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 board.
   (e) This section shall become operative on January 1, 2007.
30182.  (a) Except as provided in subdivision (b), every distributor
shall file, on or before the 25th day of each month, a report in the
form as prescribed by the board, that may include, but not be
limited to, electronic media with respect to distributions of
cigarettes and purchases of stamps and meter register units during
the preceding month and any other information as the board may
require to carry out this part.
   (b) Every distributor that elects, pursuant to Section 30168, to
make deferred payments on a twice-monthly basis shall file a report
in the form as prescribed by the board, that may include, but not be
limited to, electronic media, with respect to distributions of
cigarettes and purchases of stamps and meter register units during
the month following the month in which the distribution occurred and
the stamps and meter register settings were purchased, and any other
information as the board may require to carry out this part.  The
monthly report shall be filed on or before the 5th day of the month
with respect to those distributions of cigarettes and purchases of
stamps and meter register settings that were made during the
preceding month.
   (c) Reports shall be authenticated in a form, or pursuant to,
methods as may be prescribed by the board.
   (d)  This section shall remain in effect until January 1, 2007,
and as of that date is repealed.
30182.  (a) Every distributor shall, on or before the 25th day of
each month, file a report in the form as prescribed by the board,
which may include, but not be limited to, electronic media with
respect to distributions of cigarettes and purchases of stamps and
meter register units during the preceding month and any other
information as the board may require to carry out this part.
   (b) Every distributor shall, on or before the 25th day of each
month, file a return, in the form as prescribed by the board, which
may include, but not be limited to, electronic media, with respect to
distributions of tobacco products and their wholesale cost during
the preceding month, and any other information as the board may
require to carry out this part.
   (c) The reports and returns required by this section shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
   (d) This section shall become operative on January 1, 2007.
30183.  (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 board in the form as
prescribed by the board, which may include, but not be limited to,
electronic media showing the number of cigarettes with respect to
which he or she was required to collect the tax and any other
information as the board 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 board.
   (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, in the form as prescribed by the
board, which may include, but not be limited to, electronic media
which shows the wholesale cost of tobacco products with respect to
which he or she was required to collect the tax and any other
information as the board may require to carry out this part.  Returns
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
30184.  The distributor shall submit with each report or return a
remittance payable to the board for the amount of tax due.
30185.  Except as 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.
   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.
30186.  On or before the 25th day of each month, the common carriers
and authorized persons specified in Section 30104 shall file with
the board 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 board may prescribe
and in the form as prescribed by the board, which may include, but
not be limited to, electronic media, 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 board.
30187.  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 25th day of the
month following receipt of cigarettes or tobacco products, file with
the board a report of the amount of cigarettes received by him or
her in the preceding calendar month in that detail as the board may
prescribe and in the form as prescribed by the board, which may
include, but not be limited to, electronic media, 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 board.
30188.  On or before the 25th day of each month, every wholesaler
shall file a report in the form as prescribed by the board, which may
include, but not be limited to, electronic media respecting his or
her inventory, purchases, and sales of cigarettes or tobacco products
during the preceding month and any other information as the board
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 board.