California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30176.1
Official textleginfo.legislature.ca.govlast amended
# (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: view the official text