Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 1. Tax on Distributors

Section 30109

30109. Presumption of distribution. 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.

History.—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" and substituted "state" for "State" throughout the text.