California § 30361.5 - When an amount represented by a person to a customer as constituting reimbursemen
Full text of California Public Contract Code - PCC § 30361.5 — When an amount represented by a person to a customer as constituting reimbursemen, with citation guidance and answers to common questions.
§ 30361.5. When an amount represented by a person to a customer as constituting reimbursemen
When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part is computed upon an amount that is not taxable or is in excess of the tax amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or the customer that an excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the tax imposed by this part or that is in excess of the tax amount, shall be remitted by that person to this state. Those amounts remitted to the state by the person shall be credited by the board to any amounts due and payable from that customer that are subject to this part and that are based on the same activity, and the balance, if any, shall constitute an obligation due from the person to this state.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 30361.5
What does Public Contract Code - PCC § 30361.5 cover?
Section 30361.5 ("When an amount represented by a person to a customer as constituting reimbursemen") 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 § 30361.5?
A common citation format is "Public Contract Code - PCC § 30361.5" (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 § 30361.5 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.