California Revenue and Taxation Code

§ 30005

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30005Div. 2 · Part 13 · Ch. 1

“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.

Legislative history

Added by Stats. 1959, Ch. 1040.