Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30005 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30005
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
Citator
Cal. Rev. & Tax. Code § 30005 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.