reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 3 - Determinations If No Report or Return Made › Section 30221.

30221. If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a report or return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month.
(Amended by Stats. 1989, Ch. 634, Sec. 33. Effective September 21, 1989.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 3 - Determinations If No Report or Return Made › Section 30222.

30222. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 3 - Determinations If No Report or Return Made › Section 30223.

30223. 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, or any portion thereof, should have been reported until the date of payment.
(Amended by Stats. 1984, Ch. 1020, Sec. 34. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 3 - Determinations If No Report or Return Made › Section 30224.

30224. If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 3 - Determinations If No Report or Return Made › Section 30225.

30225. Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 30241.

30241. If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 30242.

30242. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 10 days, and the delinquency penalty and interest provided in Article 6 of this chapter shall attach to the amount specified.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 30243.

30243. The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He shall, however, file the petition for redetermination with the board within 10 days after the service upon him of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the board such security as it may deem necessary to insure compliance with this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as precribed for service of notice by Section 30206. Upon any such sale, the surplus, if any, above the amount due under this part shall be returned to the person who deposited the security.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 30243.5.

30243.5. In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:
(a) To establish that the determination is excessive; or
(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or
(c) To request the release of all or a part of the property to the person; or
(d) To request a stay of collection activities.
The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 30243, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 30242 relating to the finality date of the determination or to penalty or interest.
(Added by Stats. 1977, Ch. 329.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 4 - Jeopardy Determinations › Section 30244.

30244. Any notice required by this article may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1965, Ch. 1920.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30261.

30261. Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.
(Amended by Stats. 1982, Ch. 454, Sec. 169.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30261.5.

30261.5. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination.
(Added by Stats. 1967, Ch. 881.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30262.

30262. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant him an oral hearing and shall give him at least 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30263.

30263. The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30264.

30264. All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30265.

30265. Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 5 - Redeterminations › Section 30266.

30266. The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim for increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 30205 or 30224 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the date the return for the period for which the increase is asserted is due.
(Added by Stats. 1996, Ch. 1087, Sec. 43. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30281.

30281. (a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article 3 (commencing with Section 30221), within the time required shall pay a penalty of 10 percent of the amount of the tax, in addition to the tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 30181 or Section 30183, shall pay a penalty of 10 percent of the amount of the tax with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the tax for which the return is required for any one return.
(Amended by Stats. 2000, Ch. 923, Sec. 17. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30281.5.

30281.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur:
(1) The payment of tax was made one business day after the date the tax was due.
(2) The person was granted relief from all penalties that applied to that payment of tax.
(3) The person files a request for an adjustment.
(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.
(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no report or return has been filed, or a jeopardy determination issued by the department.
(e) This section shall only apply to electronic payments of taxes.
(Amended by Stats. 2021, Ch. 432, Sec. 26. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30282.

30282. (a) If the department finds that a person’s failure to make a timely report or payment 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, the person may be relieved of the penalty provided by Sections 30171, 30190, 30221, 30264, and 30281.
(b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) 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.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 30. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30283.

30283. (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 30171, 30185, 30190, 30223, and 30281.
(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases their claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) 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.
(Amended by Stats. 2022, Ch. 474, Sec. 31. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30283.5.

30283.5. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000.
(Amended by Stats. 2001, Ch. 251, Sec. 23. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 4 - Determinations › ARTICLE 6 - Interest and Penalties › Section 30284.

30284. (a) If the board finds that a person’s failure to make a timely report, return, or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest thereto.
(b) For purposes of this section, a person’s failure to make a timely report, return, or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.
(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with the board all of the following:
(1) A copy of the person’s written request to the board and a copy of the board’s written advice.
(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.
(Added by Stats. 1990, Ch. 987, Sec. 5.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 30301.

30301. At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.
(Amended by Stats. 1980, Ch. 600, Sec. 51.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 30302.

30302. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.
(Amended by Stats. 1974, Ch. 1516.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 30303.

30303. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and determination of the tax.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1.5 - Notice to Withhold › Section 30311.

30311. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than three years after the payment became delinquent, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller.
(Amended by Stats. 1980, Ch. 600, Sec. 52.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1.5 - Notice to Withhold › Section 30312.

30312. After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1.5 - Notice to Withhold › Section 30313.

30313. All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of the deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person.
(Amended by Stats. 1972, Ch. 103.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1.5 - Notice to Withhold › Section 30314.

30314. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
(Added by Stats. 1959, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 1.5 - Notice to Withhold › Section 30316.

30316. (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a distributor or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 30315 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.
(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.
(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate was first withheld.
(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.
(e) Collection against the person liable for the tax is stayed for both the following amount and period:
(1) An amount equal to the amount determined by the board under subdivision (a).
(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.
(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.
(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 24. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 2 - Priority and Lien of Tax › Section 30321.

30321. The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his assets.
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.
This section does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code.
The preference given to the state by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
(Amended by Stats. 1980, Ch. 600, Sec. 53.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 2 - Priority and Lien of Tax › Section 30322.

30322. (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent;
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board;
(3) For amounts determined under Section 30241 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued;
(4) For all other amounts, the date the assessment is final.
(Amended by Stats. 1980, Ch. 600, Sec. 54.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 3 - Warrant for Collection of Tax › Section 30341.

30341. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 153. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 3 - Warrant for Collection of Tax › Section 30342.

30342. The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 154. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 13 - CIGARETTE TAX › CHAPTER 5 - Collection of Tax › ARTICLE 3 - Warrant for Collection of Tax › Section 30343.

30343. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax.
(Added by Stats. 1959, Ch. 1040.)