ARTICLE 1. Reports and Payments

(Article 1 added by Stats. 1959, Ch. 1040.)

30181. Due date. (a) When any tax imposed upon cigarettes under Article 1 (commencing with Section 30101) or 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.
History.—Stats. 1961, p. 2318, operative July 16, 1961, added the language beginning with "or in the case of". Stats. 1967, p. 2520, operative August 1, 1967, substituted "any" for "the" as the second word in the section and substituted "20th" for "15th" in two places. Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th" in two places. Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 30101)" after "Article 1" and deleted "of this part" after "Chapter 2." Stats. 1989, Ch. 634, in effect September 21, 1989, added "(a)" before first paragraph, added "upon cigarettes" before "Article 1" and added "or Article 2 … 30121)" before "of Chapter 2". Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, added "or Article 3 (commencing with Section 30131)" after "Article 2 (commencing with Section 30121)" in the first sentence of subdivision (a) and second sentence of subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted, "in the form … electronic media" for "in the form as prescribed by the board" in, and added the fourth sentence to, subdivision (b). Stats. 2003, Ch. 867 (AB 1666), in effect January 1, 2004, substituted "that" for "which" after "prescribed by the board,", substituted "with respect to distributions … to carry out this part" for "for each calendar month" after "electronic media" in the first sentence, substituted "in the manner elected by the distributor pursuant to subdivision (c)," for "on or before the 25th day of the calendar month following the close of the monthly period for which it relates" after "filed with the board" in the second sentence of subdivision (b); added subdivisions (c) and (d).
Note.—SEC. 9. of Stats. 2003. Ch. 867 (AB 1666), effective January 1, 2004, states, The Legislative Analyst, with assistance of, and based on information provided by, the State Board of Equalization, shall, on or before January 1, 2006, prepare a report to the Legislature of the economic impact of this act. The report shall include an evaluation of the State Board of Equalization's ability to collect cigarette tax revenues, additional revenues, if any, generated by the twice-monthly payment program, and the ability of distributors to access security bonds.
30182. (a) Except as provided in subdivision (b), a 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) Reports shall be authenticated in a form, or pursuant to methods, as may be prescribed by the board.
History.—Stats. 1967, p. 2520, operative August 1, 1967, substituted "20th" for "fifteenth." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Chapter 634, in effect September 21, 1989, added "(a)" before first paragraph, deleted "the purposes of" before "this part." in subdivision (a), and added subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted "on forms prescribed by the board" after "every distributor shall file" in, added "in the form … electronic media" after "a report" to, substituted "any" for "such" after "preceding month, and" in, and added the second sentence to, subdivision (a); deleted ", on forms prescribed by the board," after "shall file" in, added "in the form … electronic media" after "a return" to, substituted "any" for "such" after "preceding month, and", and added the second sentence to, subdivision (b). Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004, substituted "Except as provided in subdivision (b)," for "On" before "every distributor shall file", added ", on" after "distributor shall file", substituted "that" for "which" after "by the board,", and substituted "with respect to" for "respecting his" after "electronic media" in the first sentence, and deleted the former last sentence "Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board." in subdivision (a); substituted "Every distributor that elects … shall file a report" for "On or before the 25th day of each month, each distributor shall file a return" before "in the form as prescribed by the board", substituted "that" for "which" after "by the board,", substituted "with respect to" for "respecting his or her" after "electronic media,", substituted "cigarettes and purchases of stamps … meter register settings were purchased," for "tobacco products and their wholesale cost during the preceding month," after "distributions of" in the first sentence, deleted former last sentence "Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board." and added last sentence to subdivision (b); and added subdivisions (c) and (d). Stats. 2006, Ch. 70 (AB 2001), in effect January 1, 2007, substituted "fifth" for "5th" after "on or before the" in the second paragraph of subdivision (b); and deleted the former subdivision (d) which stated "This section shall remain in effect until January 1, 2007, and as of that date is repealed.". Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, deleted former subdivision (b) and relettered former subdivision (c) as subdivision (b). Stats. 2008, Ch. 179 (SB 1498), in effect January 1, 2009, substituted "a" for "every" after "provided in subdivision (b)," in subdivision (a); and deleted the comma after "form, or pursuant to" and added a comma after "pursuant to methods" in subdivision (b).
Note.—SEC. 9. of Stats. 2003. Ch. 867 (AB 1666), effective January 1, 2004, states, The Legislative Analyst, with assistance of, and based on information provided by, the State Board of Equalization, shall, on or before January 1, 2006, prepare a report to the Legislature of the economic impact of this act. The report shall include an evaluation of the State Board of Equalization's ability to collect cigarette tax revenues, additional revenues, if any, generated by the twice-monthly payment program, and the ability of distributors to access security bonds

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. Returns 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.
History.—Stats. 1967, p. 2520, operative August 1, 1967, substituted "20th" for "fifteenth." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Ch. 634, in effect September 21, 1989, added "(a)" before first paragraph, added "or she" in subdivision (a), and added subdivision (b). Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form … electronic media" for "on forms prescribed by the board" after "report with the board" in, substituted "any" for "such" after "to collect the tax and" in, and added the second sentence to, subdivision (a); substituted "in the form … electronic media" for "on forms prescribed by the board," after "shall file a return," in, substituted "any" for "such" after "collect the tax and" in, and added the second sentence to, subdivision (b).

30184. The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.
History.—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or return" after "report"

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.
History.—Stats. 1963, p. 1440, in effect September 20, 1963, added the reference to § 30172 and substituted "one month" for "30 days." Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "1 percent" for "one-half of 1 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … thereof" before "from" in the second paragraph. Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, substituted "modified … thereof" for "adjusted annual rate," substituted "Section 6591.5" for "Section 19269." Stats. 1989, Ch. 634, in effect September 21, 1989, added "or return" after "report" in first paragraph. Stats. 2016, Ch. 257 (AB 1559), in effect September 9, 2016, lettered first paragraph as subdivision (a) and added "provided in subdivision (b) and" after "Except as" in the first sentence of subdivision (a); added new subdivision (b); and lettered former last paragraph as subdivision (c)

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.
History.—Stats. 1967, p. 2520, operative August 1, 1967, substituted "20th" for "fifteenth." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "that" for "such" after "calendar month in", deleted "and form" after "detail", added "and in the form … electronic media," after "may prescribe" and added the last sentence

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 with the board a report of the amount of cigarettes or tobacco products received by him or her in the preceding calendar quarter 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.
History.—Stats. 1961, p. 2500, operative July 1, 1961, changed the cross-reference to Section 30008 from subdivision (d) to subdivision (b). Stats. 1967, p. 2521, operative August 1, 1967, substituted "20th" for "15th." Stats. 1968, p. 1101, in effect November 13, 1968, substituted "25th" for "20th". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" and added "or her" after "by him". Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, added commas after "Section 30108 shall" and "tobacco products", substituted "that" for "such" after "calendar month in", deleted "and form" after "detail", added "and in the form … electronic media," after "may prescribe" and added the last sentence. Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "last" for "25th" after "on or before the", substituted "the end of the quarter" for "receipt of cigarettes or tobacco products" after "of the month following", added "or tobacco products" after "of the amount of cigarettes", and substituted "quarter" for "month" after "in the preceding calendar" in the first sentence

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.
History.—Added by Stats. 1968, p. 2250, in effect November 13, 1968. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "or tobacco products" after "sales of cigarettes." Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, deleted "on forms prescribed by the board" after "wholesaler shall file", added "in the form … electronic media" after "a report", added "or her" after "respecting his", substituted "any" for "such" after "preceding month", and added the last sentence