Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30005.5

30005.5. Untaxed tobacco product. "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.

History.—Added by Stats. 1989, Ch. 634, in effect September 21, 1989. Stats. 2001, Ch. 426 (SB 312), in effect October 2, 2001, substituted "either of the following:" for "any" after "means" in the first paragraph; added subdivision letter designation (a) before "Any tobacco product"; added "Any" before "tobacco product that has not yet", and substituted "that" for "which" after "Any tobacco product" in subdivision (a); and added subdivision (b). Stats. 2007, Ch. 295 (SB 295), in effect October 5, 2007, added "or 30131.2" after "of Section 30123" in subdivision (b).

Note.—SEC. 7 of Stats. 2001, Ch. 426 (SB 312), effective October 2, 2001, states: The Legislature finds and declares that this act furthers and is consistent with the purposes expressed in Article 2 (commencing with Section 30121) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code, as contained within the Tobacco Tax and Health Protection Act of 1988 (Proposition 99 of the November 8, 1988, general election), and Article 3 (commencing with Section 30131) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code, as contained in the California Families and Children Act of 1998 (Proposition 10 of the November 3, 1998, general election).