§ 30005.5
92 words·~1 min read·
/ca/revenue-and-taxation-code/30005-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.