{"data":{"id":"us-ca/rtc-30005","jurisdiction":"us-ca","citation":"RTC § 30005","heading":"","body":"“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a5f8cbce4a96af3d4105b3accc66b038fe8bec5b9bd3f80710cd7b652012b78c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30003","next":"us-ca/rtc-30005.5"},"notice":"GroundRules: Original legal text. Not legal advice."}