Cal. Rev. & Tax. Code § 30005.5

Current through the 2023 Legislative Session.
Section 30005.5 - "Untaxed tobacco product" defined

"Untaxed tobacco product" means either of the following:

(a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.
(b) Any tobacco product that was distributed in a manner that resulted in a tax liability under this part, but that was returned to the distributor after the tax was paid and for which the distributor has either claimed a deduction pursuant to subdivision (c) of Section 30123 or 30131.2, or a refund or credit pursuant to Section 30176.2 or Section 30178.2.

Ca. Rev. and Tax. Code § 30005.5

Amended by Stats 2007 ch 295 (SB 295),s 1, eff. 10/5/2007.
Amended by Stats 2001 ch 426 (SB 312), s 1, eff. 10/1/2001.