Section 30109 Of Article 1. Tax On Distributors From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 1.

. 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.