BlackletterCalifornia law

Revenue and Taxation Code § 30005

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 30005Official source ↗

Added by Stats. 1959, Ch. 1040.

“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.