California Statutes
§ 30109. — 30109. (Amended by Stats. 1989, Ch. 634, Sec. 16.)
California § 30109.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 2.CHAPTER 2. Imposition of Tax
Art. 1.ARTICLE 1. Tax on Distributors
This text of California § 30109. (30109. (Amended by Stats. 1989, Ch. 634, Sec. 16.)) 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 § 30109. (2026).
Text
Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.
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Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 16. Effective September 21, 1989.
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California § 30109., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30109..