California Code, Revenue and Taxation Code - RTC § 30178.2

In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1or 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 30176.1or Section 30176.2.