reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 30180 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 3.5 - Stamps and Meter Machines|ARTICLE 5 - Other Provisions Applicable|Section 30180.

30180.  Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Sections 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings.(Amended by Stats. 2005, Ch. 519, Sec. 9. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
CA Rev & Tax Code § 30181 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30181.

30181.  (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.(Amended by Stats. 2021, Ch. 432, Sec. 20. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30182 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30182.

30182.  (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.(Amended by Stats. 2021, Ch. 432, Sec. 21. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30183 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30183.

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 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.(Amended by Stats. 2021, Ch. 432, Sec. 22. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30184 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30184.

30184.  The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.(Amended by Stats. 1989, Ch. 634, Sec. 27. Effective September 21, 1989.)
CA Rev & Tax Code § 30185 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30185.

30185.  (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.(Amended by Stats. 2016, Ch. 257, Sec. 4. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 30186 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30186.

30186.  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.)
CA Rev & Tax Code § 30187 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30187.

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 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.(Amended by Stats. 2021, Ch. 432, Sec. 24. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30188 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1 - Reports and Payments|Section 30188.

30188.  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.(Amended by Stats. 2021, Ch. 432, Sec. 25. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 30191 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 30191.

30191.  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 30190. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Added by Stats. 2000, Ch. 923, Sec. 16. Effective January 1, 2001.)
CA Rev & Tax Code § 30192 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 30192.

30192.  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 30190 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.(Added by Stats. 2000, Ch. 923, Sec. 16. Effective January 1, 2001.)
CA Rev & Tax Code § 30193 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 1.1 - Payment by Electronic Funds Transfer|Section 30193.

30193.  (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.(b) Notwithstanding any other law, any return declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.(Added by Stats. 2002, Ch. 459, Sec. 13. Effective January 1, 2003.)
CA Rev & Tax Code § 30201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30201.

30201.  If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any information available to it. One or more deficiency determinations may be made of the amount of tax due for one or for more than one month.(Amended by Stats. 1989, Ch. 634, Sec. 31. Effective September 21, 1989.)
CA Rev & Tax Code § 30202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30202.

30202.  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, should have been reported until the date of payment.(Amended by Stats. 1984, Ch. 1020, Sec. 33. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 30203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30203.

30203.  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest and penalties on the underpayments.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30204.

30204.  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30205.

30205.  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.(Added by Stats. 1959, Ch. 1040.)
CA Rev & Tax Code § 30206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30206.

30206.  The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the person at his address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.(Amended by Stats. 1974, Ch. 610.)
CA Rev & Tax Code § 30207 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30207.

30207.  Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be given within three years after the 25th day of the month following the month for which the amount should have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be mailed within eight years after the date the report or return was due.(Amended by Stats. 1993, Ch. 1113, Sec. 8. Effective January 1, 1994.)
CA Rev & Tax Code § 30207.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30207.1.

30207.1.  In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.(Added by Stats. 1968, Ch. 1299.)
CA Rev & Tax Code § 30208 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2 - Deficiency Determinations|Section 30208.

30208.  If before the expiration of the time prescribed in Section 30207 for the mailing of a notice of deficiency determination the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.(Added by Stats. 1965, Ch. 1920.)
CA Rev & Tax Code § 30210 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30210.

30210.  If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
CA Rev & Tax Code § 30211 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30211.

30211.  The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on that amount, adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, and shall give the unlicensed person notice of that determination per Section 30244 of the Cigarette and Tobacco Products Tax Law. However, where the board determines that the failure to secure a license was due to reasonable cause, the penalty may be waived. Sections 30242 and 30243 shall be applicable with respect to the finality of the determination and the right of the unlicensed person to petition for a redetermination.Any person seeking to be relieved of the penalty shall file with the board a signed statement setting forth the facts upon which he or she bases the claim for relief. Any person who signs a statement pursuant to this section that asserts the truth of any material matter that he or she knows to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine.(Amended by Stats. 2004, Ch. 82, Sec. 9. Effective June 30, 2004.)
CA Rev & Tax Code § 30212 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30212.

30212.  The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
CA Rev & Tax Code § 30213 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30213.

30213.  In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in the amount of the tax, penalties, and interest computed as prescribed by Section 30223.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
CA Rev & Tax Code § 30214 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30214.

30214.  The foregoing remedies of the state are cumulative.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
CA Rev & Tax Code § 30215 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 13 - CIGARETTE TAX|CHAPTER 4 - Determinations|ARTICLE 2.5 - Payment by Unlicensed Persons|Section 30215.

30215.  No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)