Revenue and Taxation Code section 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.

(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.

Source: Section 30005.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30005.­5.­ (updated Oct. 5, 2007; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 30005.5's source at ca​.gov