California Revenue and Taxation Code

§ 30109

RTC § 30109 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 2 · Art. 1

Statute text

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.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 16. Effective September 21, 1989.