California Code
CHAPTER 1 - General Provisions and Definitions
Section 6012.3.

6012.3. For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

(Added by Stats. 2005, Ch. 128, Sec. 6. Effective January 1, 2006. Operative July 1, 2006, by Sec. 12 of Ch. 128.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 1 - SALES AND USE TAXES

CHAPTER 1 - General Provisions and Definitions

Section 6006.1.

Section 6006.3.

Section 6006.5.

Section 6006.6.

Section 6007.5.

Section 6009.1.

Section 6009.2.

Section 6010.1.

Section 6010.3.

Section 6010.4.

Section 6010.5.

Section 6010.6.

Section 6010.65.

Section 6010.7.

Section 6010.8.

Section 6010.8.

Section 6010.9.

Section 6010.10.

Section 6010.11.

Section 6010.15.

Section 6010.30.

Section 6010.40.

Section 6010.50.

Section 6011.1.

Section 6012.1.

Section 6012.2.

Section 6012.3.

Section 6012.5.

Section 6012.6.

Section 6012.7.

Section 6012.8.

Section 6012.9.

Section 6016.3.

Section 6016.5.

Section 6018.1.

Section 6018.2.

Section 6018.4.

Section 6018.5.

Section 6018.6.

Section 6018.7.

Section 6018.8.

Section 6018.10.