{"data":{"id":"us-ca/rtc-30105","jurisdiction":"us-ca","citation":"RTC § 30105","heading":"","body":"The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.","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":"899905e72ddc46bf2db28498dc0c586a15cd2cfb36cc18f55dd398c052ffb369","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30104","next":"us-ca/rtc-30105.5"},"notice":"GroundRules: Original legal text. Not legal advice."}