§ 30005.5. — 30005.5. (Amended by Stats. 2007, Ch. 295, Sec. 1.)

California § 30005.5.

• Jurisdiction: California
• 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

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.

Legislative History

Amended by Stats. 2007, Ch. 295, Sec. 1. Effective October 5, 2007.