{"data":{"id":"us-ca/rtc-30005.5","jurisdiction":"us-ca","citation":"RTC § 30005.5","heading":"","body":"“Untaxed tobacco product” means either of the following:\n(a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.\n(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.","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":"94346f5e7e2761ce1d4d9bf9fb086da75b4b1882cb9ee69cc605ac7b690c9c52","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30005","next":"us-ca/rtc-30006"},"notice":"GroundRules: Original legal text. Not legal advice."}