Section 30005.

Cal. Revenue and Taxation Code - RTC § 30005.
in effect
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“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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