Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 2. Imposition of Tax.
Article 1. Tax on Distributors
30109. Presumption of distribution. 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.
History—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" and substituted "state" for "State" throughout the text.