California Code
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES

CHAPTER 1 - General Provisions and Definitions

Section 6001. - 6001. This part is known and may be cited as...

Section 6002. - 6002. Except where the context otherwise requires, the definitions given...

Section 6003. - 6003. “Sales tax” means the tax imposed by Chapter 2...

Section 6004. - 6004. “Use tax” means the tax imposed by Chapter 3...

Section 6005. - 6005. “Person” includes any individual, firm, partnership, joint venture, limited...

Section 6006. - 6006. “Sale” means and includes: (a) Any transfer of title...

Section 6006.1. - 6006.1. The granting of possession of tangible personal property by...

Section 6006.3. - 6006.3. “Lease” includes rental, hire and license. “Lease” does not...

Section 6006.5. - 6006.5. “Occasional sale” includes all of the following: (a) A...

Section 6006.6. - 6006.6. “Sale” includes any sale at an auction in respect...

Section 6007. - 6007. (a) (1) A “retail sale” or “sale at retail”...

Section 6007.5. - 6007.5. A sale of tangible personal property to a contractor...

Section 6008. - 6008. “Storage” includes any keeping or retention in this State...

Section 6009. - 6009. “Use” includes the exercise of any right or power...

Section 6009.1. - 6009.1. “Storage” and “use” do not include the keeping, retaining...

Section 6009.2. - 6009.2. (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and...

Section 6010. - 6010. “Purchase” means and includes: (a) Any transfer of title...

Section 6010.1. - 6010.1. The possession of tangible personal property by a lessee,...

Section 6010.3. - 6010.3. “Sale” and “purchase,” for the purposes of this part,...

Section 6010.4. - 6010.4. If two or more persons engaged in the production...

Section 6010.5. - 6010.5. For the purposes of this part, the place of...

Section 6010.6. - 6010.6. (a) Except as provided in subdivision (c), “sale” and...

Section 6010.65. - 6010.65. (a) “Sale” and “purchase,” for purposes of this part,...

Section 6010.7. - 6010.7. Paragraph (5) of subdivision (g) of Section 6006, paragraph...

Section 6010.8. - 6010.8. (a) (1) “Sale” and “purchase” do not include any...

Section 6010.8. - 6010.8. (a) “Sale” and “purchase” do not include any lease...

Section 6010.9. - 6010.9. “Sale” and “purchase,” for the purposes of this part,...

Section 6010.10. - 6010.10. (a) “Sale” and “purchase,” for the purposes of this...

Section 6010.11. - 6010.11. “Sale” and “purchase,” for the purpose of this part,...

Section 6010.15. - 6010.15. (a) “Sale” and “purchase” for the purposes of this...

Section 6010.30. - 6010.30. (a) “Sale” and “purchase,” for the purpose of this...

Section 6010.40. - 6010.40. “Sale” and “purchase,” for the purpose of this part,...

Section 6010.50. - 6010.50. (a) For purposes of this part, “sale” and “purchase”...

Section 6011. - 6011. (a) “Sales price” means the total amount for which...

Section 6011.1. - 6011.1. (a) Notwithstanding Section 6011, “sales price” from the sale...

Section 6012. - 6012. (a) “Gross receipts” mean the total amount of the...

Section 6012.1. - 6012.1. (a) Notwithstanding Section 6012, “gross receipts” from the sale...

Section 6012.2. - 6012.2. (a) For purposes of this part, “gross receipts” from...

Section 6012.3. - 6012.3. For purposes of this part, “gross receipts” and “sales...

Section 6012.5. - 6012.5. Nothing in Sections 6011 and 6012 shall affect the...

Section 6012.6. - 6012.6. (a) For the purposes of this part, “gross receipts”...

Section 6012.7. - 6012.7. (a) For the purposes of this part, “gross receipts”...

Section 6012.8. - 6012.8. (a) For the purposes of this part, “gross receipts”...

Section 6012.9. - 6012.9. (a) For the purposes of this part, “gross receipts”...

Section 6013. - 6013. “Business” includes any activity engaged in by any person...

Section 6014. - 6014. “Seller” includes every person engaged in the business of...

Section 6015. - 6015. (a) “Retailer” includes: (1) Every seller who makes any...

Section 6016. - 6016. “Tangible personal property” means personal property which may be...

Section 6016.3. - 6016.3. “Tangible personal property,” for the purpose of this part,...

Section 6016.5. - 6016.5. Notwithstanding any other provision of law, “tangible personal property,”...

Section 6017. - 6017. “In this State” or “in the State” means within...

Section 6018. - 6018. A licensed optometrist, physician and surgeon, pharmacist, or registered...

Section 6018.1. - 6018.1. A licensed veterinarian is a consumer of, and shall...

Section 6018.2. - 6018.2. (a) A qualified veteran may receive from the state...

Section 6018.4. - 6018.4. A licensed chiropractor is a consumer of, and shall...

Section 6018.5. - 6018.5. A licensed podiatrist is a consumer of, and shall...

Section 6018.6. - 6018.6. (a) Any person who received no more than 20...

Section 6018.7. - 6018.7. A licensed hearing aid dispenser is a consumer of,...

Section 6018.8. - 6018.8. The Department of Transportation is a consumer of, and...

Section 6018.10. - 6018.10. (a) An all volunteer fire department is a consumer,...

Section 6019. - 6019. Every individual, firm, copartnership, joint venture, trust, business trust,...

Section 6020. - 6020. Producers of X-ray films or photographs for the purpose...

Section 6021. - 6021. Notwithstanding any other provision of law, the sales tax...

Section 6022. - 6022. “Vehicle” and “motor vehicle,” as used in this part,...

Section 6023. - 6023. “Mobile transportation equipment” includes equipment such as railroad cars...

Section 6024. - 6024. “One-way rental trucks” are motortrucks of a kind required...

CHAPTER 1.5 - Streamlined Sales Tax Project

Section 6025. - 6025. This chapter shall be known as and referred to...

Section 6026. - 6026. For purposes of this act: (a) “Agreement” means the...

Section 6027. - 6027. (a) There is created in state government a Board...

Section 6028. - 6028. The state’s decision to join the Streamlined Sales Tax...

Section 6029. - 6029. The board may not enter into the agreement unless...

Section 6030. - 6030. The agreement is an accord among individual cooperating sovereigns...

Section 6031. - 6031. (a) The agreement shall bind and inure only to...

CHAPTER 1.7 - Marketplace Facilitator Act

ARTICLE 1 - General Provisions and Definitions

Section 6040. - 6040. This chapter shall be known as and referred to...

Section 6041. - 6041. For purposes of this chapter, the following definitions shall...

Section 6041.1. - 6041.1. Newspapers, internet websites, and other entities that advertise tangible...

Section 6041.2. - 6041.2. For purposes of this chapter, the following shall apply:...

Section 6041.5. - 6041.5. (a) Notwithstanding Section 6041, a person that is a...

Section 6041.6. - 6041.6. (a) Notwithstanding Section 6041, a person that is a...

ARTICLE 2 - Registration and Collection

Section 6042. - 6042. A marketplace facilitator shall be considered the seller, retailer,...

Section 6043. - 6043. A marketplace facilitator that is registered with the department...

Section 6043.1. - 6043.1. A marketplace facilitator that is registered with the department...

Section 6044. - 6044. For purposes of determining the total combined sales of...

Section 6045. - 6045. A marketplace seller shall register with the department under...

ARTICLE 3 - Marketplace Facilitator Relief

Section 6046. - 6046. If the marketplace facilitator demonstrates to the satisfaction of...

Section 6047. - 6047. (a) A marketplace facilitator shall be relieved of the...

ARTICLE 4 - Operative Date

Section 6049.5. - 6049.5. (a) This chapter shall become operative on October 1,...

CHAPTER 2 - The Sales Tax

ARTICLE 1 - Imposition of Tax

Section 6051. - 6051. For the privilege of selling tangible personal property at...

Section 6051.1. - 6051.1. (a) Notwithstanding Section 6051, for the privilege of selling...

Section 6051.15. - 6051.15. (a) Notwithstanding Section 7101 or any other law, the...

Section 6051.2. - 6051.2. (a) In addition to the taxes imposed by Section...

Section 6051.3. - 6051.3. In addition to the taxes imposed by Sections 6051,...

Section 6051.4. - 6051.4. (a) Section 6051.3 shall be operative with respect to...

Section 6051.45. - 6051.45. Notwithstanding 6051.4 or any other provision of law, the...

Section 6051.5. - 6051.5. (a) In addition to the taxes imposed by Section...

Section 6051.6. - 6051.6. There are exempted from the taxes imposed by Section...

Section 6051.8. - 6051.8. (a) Except as provided by Section 6357.3, in addition...

Section 6055. - 6055. (a) A retailer is relieved from liability for sales...

ARTICLE 2 - Permits

Section 6066. - 6066. (a) Every person desiring to engage in or conduct...

Section 6066.3. - 6066.3. (a) A city, county, or city and county may...

Section 6066.4. - 6066.4. A city, county, or city and county may require...

Section 6066.5. - 6066.5. At the time the board provides the applicant with...

Section 6067. - 6067. After compliance with Sections 6066 and 6701 by the...

Section 6068. - 6068. Upon such notification of a change of address as...

Section 6069. - 6069. A seller whose permit has been previously suspended or...

Section 6070. - 6070. Whenever any person fails to comply with any provision...

Section 6070.5. - 6070.5. (a) The board may refuse to issue a permit...

Section 6071. - 6071. A person who engages in business as a seller...

Section 6071.1. - 6071.1. (a) A permitholder who fails to surrender a seller’s...

Section 6072. - 6072. A permit shall be held only by persons actively...

Section 6073. - 6073. (a) (1) When the board determines it is necessary...

Section 6073.1. - 6073.1. An operator of a swap meet or flea market,...

Section 6073.2. - 6073.2. (a) Section 6073 shall not apply to any of...

Section 6074. - 6074. (a) When the board determines it is necessary for...

Section 6075. - 6075. (a) No permit shall be required of any person...

Section 6077. - 6077. (a) Any retail florist who fails to obtain a...

ARTICLE 3 - Presumptions and Resale Certificates

Section 6091. - 6091. For the purpose of the proper administration of this...

Section 6092. - 6092. The certificate relieves the seller from liability for sales...

Section 6092.1. - 6092.1. Notwithstanding any other provision of law, any person, other...

Section 6092.5. - 6092.5. (a) Every qualified person making any sale of a...

Section 6093. - 6093. The certificate shall be signed by and bear the...

Section 6094. - 6094. (a) If a purchaser who gives a resale certificate...

Section 6094.1. - 6094.1. If a purchaser acquires property in a transaction described...

Section 6094.5. - 6094.5. Except as provided in Sections 6012.8 and 6012.9: (a)...

Section 6095. - 6095. If a purchaser gives a certificate with respect to...

ARTICLE 4 - Inclusion of Support Services in Sales Tax

Section 6150. - 6150. For purposes of this article, notwithstanding any provision of...

Section 6151. - 6151. (a) Beginning on the date for which the federal...

Section 6152. - 6152. For the efficient administration of this article and the...

Section 6154. - 6154. For the efficient administration of this article and the...

Section 6156. - 6156. A seller shall file with the board an application...

Section 6158. - 6158. After compliance by the seller with Section 6156 and...

Section 6160. - 6160. A permit issued pursuant to this article shall be...

Section 6162. - 6162. For purposes of Section 6486, a seller is a...

Section 6164. - 6164. Every provider and seller shall keep any records, receipts,...

Section 6166. - 6166. The board, or any person authorized in writing by...

Section 6168. - 6168. Notwithstanding Section 7101, all revenues, less refunds, derived from...

Section 6170. - 6170. (a) (1) This article shall become operative only if...

Section 6172. - 6172. This article shall remain in effect only until the...

CHAPTER 3 - The Use Tax

ARTICLE 1 - Imposition of Tax

Section 6201. - 6201. An excise tax is hereby imposed on the storage,...

Section 6201.1. - 6201.1. (a) Notwithstanding Section 6201, an excise tax is hereby...

Section 6201.15. - 6201.15. (a) Notwithstanding Section 7101 or any other law, the...

Section 6201.2. - 6201.2. (a) In addition to the taxes imposed by Section...

Section 6201.3. - 6201.3. In addition to the taxes imposed by Sections 6201,...

Section 6201.4. - 6201.4. (a) Section 6201.3 shall be operative with respect to...

Section 6201.45. - 6201.45. Notwithstanding 6201.4 or any other provision of law, the...

Section 6201.5. - 6201.5. (a) In addition to the taxes imposed by Section...

Section 6201.6. - 6201.6. There are exempted from the taxes imposed by Section...

Section 6201.7. - 6201.7. (a) In addition to the taxes imposed by Section...

Section 6201.8. - 6201.8. (a) Except as provided by Section 6357.3, in addition...

Section 6202. - 6202. (a) Every person storing, using, or otherwise consuming in...

Section 6202.5. - 6202.5. Any retailer, other than a nonprofit zoological society as...

Section 6202.7. - 6202.7. Any retailer who loans any motor vehicle to any...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203. - 6203. (a) Except as provided by Sections 6292 and 6293,...

Section 6203.1. - 6203.1. (a) The department, in its discretion, may relieve a...

Section 6203.5. - 6203.5. (a) A retailer is relieved from liability to collect...

Section 6204. - 6204. The tax required to be collected by the retailer...

Section 6205. - 6205. It is unlawful for any retailer to advertise or...

Section 6206. - 6206. The tax required to be collected by the retailer...

Section 6207. - 6207. Any person violating Sections 6203, 6205, or 6206 is...

ARTICLE 2 - Registration

Section 6225. - 6225. (a) In order to facilitate the collection of use...

Section 6226. - 6226. Every retailer selling tangible personal property for storage, use,...

ARTICLE 3 - Presumptions and Resale Certificates

Section 6241. - 6241. For the purpose of the proper administration of this...

Section 6242. - 6242. The certificate relieves the person selling the property from...

Section 6243. - 6243. The certificate shall be signed by and bear the...

Section 6243.1. - 6243.1. Notwithstanding any other provision of law, any person, other...

Section 6244. - 6244. (a) If a purchaser who gives a resale certificate...

Section 6245. - 6245. If a purchaser gives a certificate with respect to...

Section 6245.5. - 6245.5. (a) A person qualified under subdivision (b) may issue...

Section 6246. - 6246. It shall be further presumed that tangible personal property...

Section 6247. - 6247. On and after the effective date of this section,...

Section 6248. - 6248. (a) There shall be a rebuttable presumption that any...

Section 6249. - 6249. A member of the armed services on active duty...

CHAPTER 3.3 - Vehicle Smog Impact Fee

Section 6263. - 6263. No person, other than the manufacturer who has received...

CHAPTER 3.5 - Vehicles, Vessels and Aircraft

ARTICLE 1 - Definitions

Section 6271. - 6271. Except where the context otherwise requires, the definitions given...

Section 6272. - 6272. “Vehicle” is as defined in Section 670 of the...

Section 6273. - 6273. “Vessel” means any boat, ship, barge, craft, or floating...

Section 6274. - 6274. “Aircraft” means any contrivance designed for powered navigation in...

Section 6275. - 6275. (a) Every person making any retail sale of a...

Section 6276.1. - 6276.1. (a) For purposes of Section 6276, “sales price” of...

Section 6277. - 6277. There shall be a presumption that a transfer of...

ARTICLE 2 - Special Exemptions

Section 6281. - 6281. There are exempted from the taxes imposed by this...

Section 6282. - 6282. There are exempted from the computation of the amount...

Section 6283. - 6283. (a) There are exempted from the computation of the...

Section 6284. - 6284. If a person is engaged in the business of...

Section 6285. - 6285. There are exempted from the taxes imposed by this...

ARTICLE 3 - Auxiliary Collection Provisions

Section 6291. - 6291. Notwithstanding Section 6451, the use taxes imposed by this...

Section 6292. - 6292. (a) Except when the sale is by lease, when...

Section 6293. - 6293. (a) Except when the sale is by lease, when...

Section 6294. - 6294. (a) When an undocumented vessel required to be registered...

Section 6295. - 6295. (a) (1) When a motor vehicle required to be...

CHAPTER 4 - Exemptions

ARTICLE 1 - General Exemptions

Section 6351. - 6351. “Exempted from the taxes imposed by this part,” as...

Section 6352. - 6352. There are exempted from the taxes imposed by this...

Section 6353. - 6353. There are exempted from the taxes imposed by this...

Section 6354. - 6354. There are exempted from the taxes imposed by this...

Section 6355. - 6355. (a) There are exempted from the taxes imposed by...

Section 6356. - 6356. There are exempted from the sales tax the gross...

Section 6356.5. - 6356.5. (a) There are exempted from the taxes imposed by...

Section 6356.6. - 6356.6. (a) There are exempted from the taxes imposed by...

Section 6357. - 6357. There are exempted from the taxes imposed by this...

Section 6357.1. - 6357.1. (a) There are exempted from the taxes imposed by...

Section 6357.3. - 6357.3. (a) On and after July 1, 2011, there are...

Section 6357.4. - 6357.4. (a) On and after October 1, 2022, and before...

Section 6357.5. - 6357.5. (a) There are exempted from the taxes imposed by...

Section 6357.7. - 6357.7. (a) On and after July 1, 2010, there are...

Section 6358. - 6358. There are exempted from the taxes imposed by this...

Section 6358.1. - 6358.1. (a) There are exempted from taxes imposed by this...

Section 6358.2. - 6358.2. There are exempted from the taxes imposed by this...

Section 6358.4. - 6358.4. There are exempted from the taxes imposed by this...

Section 6358.5. - 6358.5. (a) (1) There are exempted from the taxes imposed...

Section 6359. - 6359. (a) There are exempted from the taxes imposed by...

Section 6359.1. - 6359.1. There are exempted from the taxes imposed by this...

Section 6359.2. - 6359.2. (a) Except as otherwise provided in Sections 6359.4, 6359.45,...

Section 6359.3. - 6359.3. Any nonprofit veterans’ organization is a consumer of, and...

Section 6359.4. - 6359.4. (a) Any vending machine operator is a consumer of,...

Section 6359.45. - 6359.45. (a) Any vending machine operator which is a nonprofit,...

Section 6359.7. - 6359.7. As incidental to the exemption provided for in Section...

Section 6359.8. - 6359.8. When fruits or vegetables are shipped or transported in...

Section 6360. - 6360. Any organization formed and operated for charitable purposes and...

Section 6360.1. - 6360.1. There are exempted from the taxes imposed by this...

Section 6361. - 6361. (a) Any organization listed or described in subdivision (b)...

Section 6361.1. - 6361.1. (a) Any qualified organization is a consumer of, and...

Section 6361.5. - 6361.5. Any public or private school, school district, county office...

Section 6362.3. - 6362.3. There are exempted from the taxes imposed by this...

Section 6362.5. - 6362.5. (a) There are exempted from the taxes imposed by...

Section 6362.7. - 6362.7. (a) There are exempted from the taxes imposed by...

Section 6362.8. - 6362.8. (a) There are exempted from the taxes imposed by...

Section 6363. - 6363. There are exempted from the taxes imposed by this...

Section 6363.2. - 6363.2. There are exempted from the taxes imposed by this...

Section 6363.3. - 6363.3. (a) There are exempted from the taxes imposed by...

Section 6363.4. - 6363.4. (a) There are exempted from the taxes imposed by...

Section 6363.5. - 6363.5. There are exempted from the taxes imposed by this...

Section 6363.6. - 6363.6. There are exempted from the taxes imposed by this...

Section 6363.7. - 6363.7. There are exempted from the taxes imposed by this...

Section 6363.8. - 6363.8. There are exempted from the taxes imposed by this...

Section 6363.9. - 6363.9. On and after January 1, 2020, there are exempted...

Section 6363.10. - 6363.10. (a) On and after January 1, 2020, there are...

Section 6364. - 6364. There are exempted from the taxes imposed by this...

Section 6364.5. - 6364.5. (a) There are exempted from the taxes imposed by...

Section 6365. - 6365. (a) There are exempted from the taxes imposed by...

Section 6366. - 6366. (a) There are exempted from the taxes imposed by...

Section 6366.1. - 6366.1. (a) There are exempted from the taxes imposed by...

Section 6366.2. - 6366.2. (a) There are exempted from the taxes imposed by...

Section 6366.3. - 6366.3. (a) There are exempted from the taxes imposed by...

Section 6366.4. - 6366.4. (a) There are exempted from the taxes imposed by...

Section 6366.5. - 6366.5. There are exempted from the taxes imposed by this...

Section 6367. - 6367. There are exempted from the taxes imposed by this...

Section 6368. - 6368. (a) There are exempted from the taxes imposed by...

Section 6368.1. - 6368.1. (a) There are exempted from the taxes imposed by...

Section 6368.2. - 6368.2. (a) On or after January 1, 2023, there are...

Section 6368.5. - 6368.5. There are exempted from the taxes imposed by this...

Section 6368.7. - 6368.7. There are exempted from the taxes imposed by this...

Section 6368.8. - 6368.8. (a) On or after the effective date of the...

Section 6368.9. - 6368.9. (a) There are exempted from the taxes imposed by...

Section 6369. - 6369. (a) There are exempted from the taxes imposed by...

Section 6369.1. - 6369.1. There are exempted from the taxes imposed by this...

Section 6369.2. - 6369.2. There are exempted from the taxes imposed by this...

Section 6369.4. - 6369.4. (a) There are exempted from the taxes imposed by...

Section 6369.5. - 6369.5. There are exempted from the taxes imposed by this...

Section 6369.6. - 6369.6. (a) There are exempted from the taxes imposed by...

Section 6369.7. - 6369.7. (a) On and after January 1, 2019, and before...

Section 6370. - 6370. (a) This section applies to each of the following:...

Section 6370.5. - 6370.5. (a) This section applies to nonprofit associations and equivalent...

Section 6371. - 6371. (a) There are exempted from the taxes imposed by...

Section 6373. - 6373. (a) There are exempted from the taxes imposed by...

Section 6374. - 6374. There are exempted from the taxes imposed by this...

Section 6375. - 6375. There are exempted from the taxes imposed by this...

Section 6375.5. - 6375.5. (a) There are exempted from the taxes imposed by...

Section 6376. - 6376. (a) From December 1, 1989 to December 31, 1990,...

Section 6376.1. - 6376.1. (a) On and after July 15, 1991, there is...

Section 6376.2. - 6376.2. From July 1, 1993, to the date on which...

Section 6376.5. - 6376.5. There are exempted from the taxes imposed by this...

Section 6377. - 6377. (a) There are exempted from the taxes imposed by...

Section 6377.1. - 6377.1. (a) Except as provided in subdivision (e), on or...

Section 6378. - 6378. (a) There are exempted from the taxes imposed by...

Section 6379. - 6379. There are exempted from the taxes imposed by this...

Section 6379.5. - 6379.5. There are exempted from the taxes imposed by this...

Section 6379.8. - 6379.8. (a) There are exempted from the taxes imposed by...

Section 6380. - 6380. (a) There are exempted from the taxes imposed by...

ARTICLE 2 - Exemptions From Sales Tax

Section 6381. - 6381. There are exempted from the computation of the amount...

Section 6384. - 6384. Notwithstanding any other provision of law the tax imposed...

Section 6385. - 6385. (a) There are exempted from the computation of the...

Section 6385. - 6385. (a) There are exempted from the computation of the...

Section 6386. - 6386. There are exempted from the computation of the amount...

Section 6387. - 6387. There are exempted from the computation of the amount...

Section 6388. - 6388. Where a new or remanufactured truck, truck tractor, semitrailer,...

Section 6388.3. - 6388.3. The State Board of Equalization shall prepare and distribute...

Section 6388.5. - 6388.5. (a) Notwithstanding Section 6388, whenever a new, used, or...

Section 6388.5. - 6388.5. (a) Notwithstanding Section 6388, whenever a new or remanufactured...

Section 6390. - 6390. There are exempted from the computation of the amount...

Section 6391. - 6391. There are exempted from the computation of the amount...

Section 6396. - 6396. There are exempted from the computation of the amount...

ARTICLE 3 - Exemptions From Use Tax

Section 6401. - 6401. The storage, use, or other consumption in this state...

Section 6402. - 6402. The storage, use or other consumption in this State...

Section 6403. - 6403. The storage, use, or other consumption in this state...

Section 6404. - 6404. (a) The loan by any retailer of any tangible...

Section 6405. - 6405. Notwithstanding Section 6246, the storage, use, or other consumption...

Section 6406. - 6406. A credit shall be allowed against, but shall not...

Section 6407. - 6407. The possession of, or the exercise of any right...

Section 6408. - 6408. The storage, use, or other consumption in this state...

Section 6409. - 6409. The storage, use, or other consumption in this state...

Section 6410. - 6410. The storage, use, or other consumption in this state...

Section 6411. - 6411. (a) The storage, use, or other consumption in this...

Section 6414. - 6414. (a) The storage, use, or other consumption in this...

ARTICLE 4 - Exemption Certificates

Section 6421. - 6421. (a) If a purchaser certifies in writing to a...

Section 6422.1. - 6422.1. The board may provide for exemption certificates and other...

Section 6423. - 6423. (a) A purchaser certifying under subparagraph (B) of paragraph...

CHAPTER 5 - Determinations

ARTICLE 1 - Returns and Payments

Section 6451. - 6451. The taxes imposed by this part are due and...

Section 6452. - 6452. (a) On or before the last day of the...

Section 6452.05. - 6452.05. (a) Beginning January 1, 2020, on or before the...

Section 6452.1. - 6452.1. (a) Notwithstanding Section 6451, every person that purchases tangible...

Section 6452.2. - 6452.2. (a) For reporting periods beginning on or after January...

Section 6453. - 6453. For purposes of the sales tax, the return shall...

Section 6454. - 6454. Except as provided in Sections 6479.3 and 6479.31, a...

Section 6455. - 6455. (a) The board, if it deems it necessary in...

Section 6456. - 6456. (a) Under regulations prescribed by the board, if: (1)...

Section 6457. - 6457. Section 6453 shall not be applicable with respect to...

Section 6459. - 6459. (a) (1) Except as provided in subdivisions (b) and...

Section 6459.5. - 6459.5. (a) Subject to subdivision (c), if the Governor issues...

ARTICLE 1.1 - Prepayment

Section 6470. - 6470. The provisions of this article do not apply to...

Section 6471. - 6471. (a) Upon written notification by the board, any person...

Section 6471.4. - 6471.4. Any person required to make prepayment pursuant to Article...

Section 6472. - 6472. Except in the case of persons required to remit...

Section 6473. - 6473. The amount of the prepayment shall constitute a credit...

Section 6474. - 6474. In determining whether a person’s estimated measure of tax...

Section 6476. - 6476. Any person required to make a prepayment pursuant to...

Section 6477. - 6477. Any person required to make a prepayment pursuant to...

Section 6478. - 6478. (a) If a failure to make a prepayment as...

Section 6479. - 6479. Notification by the board, provided for in Section 6471,...

ARTICLE 1.2 - Payment by Electronic Funds Transfer

Section 6479.3. - 6479.3. (a) Except as provided in subdivision (k), any person...

Section 6479.31. - 6479.31. (a) Any return, declaration, statement, or other document required...

Section 6479.4. - 6479.4. If the board finds that a person’s failure to...

Section 6479.5. - 6479.5. (a) “Electronic funds transfer” means any transfer of funds,...

ARTICLE 1.5 - Prepayment of Sales Tax on Motor Vehicle Fuel Distributions

Section 6480. - 6480. (a) For purposes of the imposition of the prepayment...

Section 6480.1. - 6480.1. (a) At any time that motor vehicle fuel tax...

Section 6480.2. - 6480.2. (a) If the board determines that it is necessary...

Section 6480.3. - 6480.3. The supplier or wholesaler shall file his or her...

Section 6480.4. - 6480.4. (a) Any supplier or wholesaler who fails to make...

Section 6480.6. - 6480.6. (a) The following persons who have paid prepayment amounts...

Section 6480.7. - 6480.7. (a) The board may require any supplier or wholesaler...

Section 6480.9. - 6480.9. (a) A person qualified under subdivision (b) may issue...

ARTICLE 2 - Deficiency Determinations

Section 6481. - 6481. If the board is not satisfied with the return...

Section 6482. - 6482. The amount of the determination, exclusive of penalties, shall...

Section 6483. - 6483. In making a determination the board may offset overpayments...

Section 6484. - 6484. If any part of the deficiency for which a...

Section 6485. - 6485. If any part of the deficiency for which a...

Section 6485.1. - 6485.1. Any purchaser of a vehicle, vessel, or aircraft who...

Section 6486. - 6486. The board shall give to the retailer or person...

Section 6487. - 6487. (a) For taxpayers filing returns, other than a return...

Section 6487.05. - 6487.05. (a) Notwithstanding Section 6487, the period during which a...

Section 6487.06. - 6487.06. (a) Notwithstanding Section 6487, the period during which a...

Section 6487.07. - 6487.07. (a) Notwithstanding Section 6487, a deficiency determination may be...

Section 6487.1. - 6487.1. In the case of a deficiency arising under this...

Section 6487.2. - 6487.2. (a) A notice of determination issued pursuant to Section...

Section 6487.3. - 6487.3. (a) (1) For persons that elect to report qualified...

Section 6488. - 6488. If before the expiration of the time prescribed in...

ARTICLE 3 - Determinations if No Return Made

Section 6511. - 6511. If any person fails to make a return, the...

Section 6512. - 6512. In making a determination the board may offset overpayments...

Section 6513. - 6513. The amount of the determination, exclusive of penalties, shall...

Section 6514. - 6514. If the failure of any person to file a...

Section 6514.1. - 6514.1. Any purchaser of a vehicle, vessel, or aircraft who...

Section 6515. - 6515. Promptly after making its determination the board shall give...

ARTICLE 4 - Jeopardy Determinations

Section 6536. - 6536. If the board believes that the collection of any...

Section 6537. - 6537. If the amount specified in the determination is not...

Section 6538. - 6538. The person against whom a jeopardy determination is made...

Section 6538.5. - 6538.5. In accordance with such rules and regulations as the...

Section 6539. - 6539. Any notice required by this article shall be served...

ARTICLE 5 - Redeterminations

Section 6561. - 6561. Any person against whom a determination is made under...

Section 6561.5. - 6561.5. Every petition for redetermination shall be in writing and...

Section 6562. - 6562. If a petition for redetermination is filed within the...

Section 6563. - 6563. (a) The board may decrease or increase the amount...

Section 6564. - 6564. The order or decision of the board upon a...

Section 6565. - 6565. All determinations made by the board under Articles 2...

Section 6566. - 6566. Any notice required by this article shall be served...

ARTICLE 6 - Interest and Penalties

Section 6591. - 6591. (a) Any person who fails to pay any tax...

Section 6591.3. - 6591.3. (a) An accuracy-related penalty shall be imposed under this...

Section 6591.5. - 6591.5. (a) (1) For interest required to be paid to...

Section 6591.6. - 6591.6. (a) If the department finds, taking into account all...

Section 6592. - 6592. (a) (1) If the department finds that a person’s...

Section 6592.5. - 6592.5. Any person who is granted relief from the penalty...

Section 6593. - 6593. (a) If the department finds that a person’s failure...

Section 6593.5. - 6593.5. (a) The department, in its discretion, may relieve all...

Section 6594. - 6594. Notwithstanding any other provision of this part, no interest...

Section 6596. - 6596. (a) If the board finds that a person’s failure...

Section 6597. - 6597. (a) (1) Any person who knowingly collects sales tax...

CHAPTER 6 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 6701. - 6701. The board, whenever it deems it necessary to ensure...

Section 6702. - 6702. (a) If any person is delinquent in the payment...

Section 6703. - 6703. (a) Subject to the limitations in subdivisions (b) and...

Section 6704. - 6704. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

ARTICLE 2 - Suit for Tax

Section 6711. - 6711. At any time within three years after any tax...

Section 6712. - 6712. The Attorney General shall prosecute the action, and the...

Section 6713. - 6713. In the action a writ of attachment may be...

Section 6714. - 6714. In the action a certificate by the board showing...

Section 6715. - 6715. In any action relating to the use tax brought...

ARTICLE 3 - Judgment for Tax

Section 6736. - 6736. If any amount required to be paid to the...

Section 6737. - 6737. The clerk of the court immediately upon the filing...

Section 6738. - 6738. An abstract of the judgment or a copy of...

Section 6739. - 6739. Execution shall issue upon the judgment upon request of...

Section 6740. - 6740. (a) If the board determines that the amount of...

ARTICLE 4 - Priority and Lien of Tax

Section 6756. - 6756. The amounts required to be paid by any person...

Section 6757. - 6757. (a) If any person fails to pay any amount...

ARTICLE 5 - Warrant for Collection of Tax

Section 6776. - 6776. At any time within three years after any person...

Section 6777. - 6777. The board may pay or advance to the sheriff,...

Section 6778. - 6778. The fees, commissions, and expenses are the obligation of...

ARTICLE 6 - Seizure and Sale

Section 6796. - 6796. At any time within three years after any person...

Section 6797. - 6797. Notice of the sale and the time and place...

Section 6798. - 6798. At the sale the board shall sell the property...

Section 6799. - 6799. If upon the sale the moneys received exceed the...

ARTICLE 7 - Payment on Termination of Business and Successor s Liability

Section 6811. - 6811. If any person liable for any amount under this...

Section 6812. - 6812. (a) If the purchaser of a business or stock...

Section 6813. - 6813. The certificate may be issued after the payment of...

Section 6814. - 6814. (a) The obligation of the successor shall be enforced...

Section 6815. - 6815. If at the time a business is discontinued the...

ARTICLE 8 - Miscellaneous Provisions

Section 6826. - 6826. The board shall report to the Controller the amount...

Section 6827. - 6827. The remedies of the State provided for in this...

Section 6828. - 6828. In all proceedings under this chapter the board may...

Section 6829. - 6829. (a) Upon the termination, dissolution, or abandonment of the...

Section 6830. - 6830. (a) For the purpose of identifying persons or businesses...

Section 6831. - 6831. The board shall not be subject to subdivisions (c)...

Section 6832. - 6832. (a) The board may, in its discretion, enter into...

Section 6832.5. - 6832.5. On or before July 1, 2000, the board shall...

Section 6832.6. - 6832.6. In the case of liability for use tax arising...

Section 6833. - 6833. (a) A collection cost recovery fee shall be imposed...

Section 6835. - 6835. (a) The board may enter into an agreement with...

ARTICLE 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States

Section 6850. - 6850. (a) The board may enter into an agreement to...

CHAPTER 7 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 6901. - 6901. (a) If the department determines that any amount, penalty,...

Section 6901.5. - 6901.5. When an amount represented by a person to a...

Section 6902. - 6902. (a) (1) For persons required to file returns on...

Section 6902.1. - 6902.1. (a) Upon receipt of proof to its satisfaction that,...

Section 6902.2. - 6902.2. (a) (1) In lieu of claiming the credit allowed...

Section 6902.3. - 6902.3. Notwithstanding Section 6902, a refund of an overpayment of...

Section 6902.4. - 6902.4. (a) The limitation period specified in Section 6902 shall...

Section 6902.5. - 6902.5. (a) For the purposes of this section: (1) “Qualified...

Section 6902.6. - 6902.6. (a) A claim for refund that is otherwise valid...

Section 6902.7. - 6902.7. (a) For purposes of this section: (1) “Qualified small...

Section 6902.8. - 6902.8. (a) Unless the context otherwise requires, the definitions set...

Section 6902.9. - 6902.9. (a) For purposes of this section: (1) “Converted entity”...

Section 6902.10. - 6902.10. (a) Unless the context otherwise requires, the definitions set...

Section 6903. - 6903. (a) No credit or refund of any amount paid...

Section 6904. - 6904. (a) Every claim shall be in writing and shall...

Section 6905. - 6905. Failure to file a claim within the time prescribed...

Section 6906. - 6906. Within 30 days after disallowing any claim in whole...

Section 6907. - 6907. Interest shall be paid upon any overpayment of any...

Section 6908. - 6908. (a) If the board determines that any overpayment has...

Section 6909. - 6909. (a) The Controller shall transfer the amount of six...

ARTICLE 2 - Suit for Refund

Section 6931. - 6931. No injunction or writ of mandate or other legal...

Section 6932. - 6932. No suit or proceeding shall be maintained in any...

Section 6933. - 6933. Within 90 days after the mailing of the notice...

Section 6934. - 6934. If the board fails to mail notice of action...

Section 6935. - 6935. If judgment is rendered for the plaintiff, the amount...

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