California § 30176.1 - The board shall, pursuant to regulations prescribed by it, refund or credit to a
Full text of California Public Contract Code - PCC § 30176.1 — The board shall, pursuant to regulations prescribed by it, refund or credit to a, with citation guidance and answers to common questions.
§ 30176.1. The board shall, pursuant to regulations prescribed by it, refund or credit to a
(a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 which is paid on the distribution of tobacco products which are shipped to a point outside the state for subsequent use or sale out of the state. (b) This section does not apply to tobacco products delivered to the consumer in this state and subsequently taken outside the state.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 30176.1
What does Public Contract Code - PCC § 30176.1 cover?
Section 30176.1 ("The board shall, pursuant to regulations prescribed by it, refund or credit to a") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 30176.1?
A common citation format is "Public Contract Code - PCC § 30176.1" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 30176.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.