“Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
Cal. Rev. & Tax. Code § 30005
General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Added by Stats. 1959, Ch. 1040.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.