California · Revenue and Taxation Code - RTC
RTC §30005.5: “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.
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“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.
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