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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 1 - General Provisions and Definitions
Section 30005.
Universal Citation:
CA Rev & Tax Code § 30005 (2025)
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30005. “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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