Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 13.: PART 13. CIGARETTE TAX/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 30005.
California Statutes

§ 30005. — 30005. (Added by Stats. 1959, Ch. 1040.)

California § 30005.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 30005. (30005. (Added by Stats. 1959, Ch. 1040.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30005. (2026).

Text

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

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Legislative History

Added by Stats. 1959, Ch. 1040.

Nearby Sections

2
§ 30005.
30005. (Added by Stats. 1959, Ch. 1040.)
§ 30005.5.
30005.5. (Amended by Stats. 2007, Ch. 295, Sec. 1.)
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Bluebook (online)
California § 30005., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30005..