Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30109 — Tax on Distributors
Cal. Rev. & Tax. Code § 30109
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-09-21
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the…
Citator
Cal. Rev. & Tax. Code § 30109 — Tax on Distributors is in force in the current edition of the Code, and nothing recorded condemns it.
Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.