Section 30188 Of Article 1. Reports And Payments From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 4. >> Article 1.

. 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.