GroundRules
RTC § 30005
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 1. General Provisions and Definitions [30001. - 30019.]
“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON