Rev. & Tax. Code, § 30005.5 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 30005.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“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.
Notes and commentary — not statutory text
History
Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30005.5.
- Text hash
- sha256 94346f5e7e2761ce1d4d9bf9fb086da75b4b1882cb9ee69cc605ac7b690c9c52
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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