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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 1. General Provisions and Definitions 30001-30019

§ 30005

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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