California Revenue and Taxation Code

§ 6152

RTC § 6152 Effective Oct 19, 2010Div. 2 · Part 1 · Ch. 2 · Art. 4

Statute text

For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board.

Legislative history

Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.