Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30005.5 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 30005.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2007-10-05
Current through: Nov 2, 2026 (California Legislative Counsel)

“Untaxed tobacco product” means either of the following:

Citator

Cal. Rev. & Tax. Code § 30005.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Untaxed tobacco product” means either of the following:

(a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.

(b) Any tobacco product that was distributed in a manner that resulted in a tax liability under this part, but that was returned to the distributor after the tax was paid and for which the distributor has either claimed a deduction pursuant to subdivision (c) of Section 30123 or 30131.2, or a refund or credit pursuant to Section 30176.2 or Section 30178.2.