{"data":{"id":"us-ca/rtc-30109","jurisdiction":"us-ca","citation":"RTC § 30109","heading":"","body":"Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco products, and that all cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.","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":"d683292487a46f8a90daec87de100d37f1138f0040b29d6d265c58b348fdea28","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30108","next":"us-ca/rtc-30110"},"notice":"GroundRules: Original legal text. Not legal advice."}