Revenue and Taxation Code section 30109

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.

Source: Section 30109, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30109.­ (updated Sep. 21, 1989; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 30109's source at ca​.gov