There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 1. General Provisions and Definitions
Section 30005
CA Rev & Tax Code § 30005 (through 2012 Leg Sess) What's This?
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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