California Revenue and Taxation Code

§ 6010.50

RTC § 6010.50 Effective Sep 26, 1994Div. 2 · Part 1 · Ch. 1

Statute text

(a)For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed of through a trade or exchange between nonprofit zoological societies or between a member of the American Zoo and Aquarium Association (AZA) and a nonprofit zoological society.

(b)For purposes of this section and Section 6366.5, “endangered or threatened animal or plant species” means animals or plants that are any of the following:

(1)Listed in Appendix I, II, or III to the Convention for International Trade of Endangered Species.

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Legislative history

Added by Stats. 1994, Ch. 771, Sec. 1. Effective September 26, 1994. Operative January 1, 1995, by Sec. 5 of Ch. 771.