Section 30005.5.
Cal. Revenue and Taxation Code - RTC § 30005.5.
in effect“Untaxed tobacco product” means either of the following:
(a)
Any tobacco product that has not yet been distributed in a manner that results in a tax liability under this part.
(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.
References
referencesCal. Revenue and Taxation Code - RTC § 30123.
referencesCal. Revenue and Taxation Code - RTC § 30176.2.
referencesCal. Revenue and Taxation Code - RTC § 30178.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026