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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions
Section 30005
30005. Untaxed cigarette. "Untaxed cigarette" means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.