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Business Taxes Law Guide – Revision 2022
 

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.