{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30005.5","citation":"Rev. & Tax. Code, § 30005.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 1. General Provisions and Definitions [30001. - 30019.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-1"}],"history":"Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.","effective":"2007-10-05","html":"

“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.

","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30005-5","source":"California Legislative Information bulk export (pubinfo)"}