California · Revenue and Taxation Code - RTC
RTC §30178.2: In lieu of the refund of the tax on tobacco products pursuant to Section 30176.
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In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may elect to claim a credit against taxes imposed pursuant to this part equal to the amount which would have been refunded if a claim had been made pursuant to Section 30176.1 or Section 30176.2.
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