{"data":{"id":"us-ca/rtc-30102.5","jurisdiction":"us-ca","citation":"RTC § 30102.5","heading":"","body":"The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 2. Imposition of Tax [30101. - 30131.6.]","ARTICLE 1. Tax on Distributors [30101. - 30111.]"],"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":"d00fec8eeb376ce413772f7eb1903fa056ddd22c7a5906f12e8eafcad9022683","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30102","next":"us-ca/rtc-30103"},"notice":"GroundRules: Original legal text. Not legal advice."}