Section 30102.5 Of Article 1. Tax On Distributors From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 1.

. The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.