California Revenue and Taxation Code

§ 6204

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 6204Div. 2 · Part 1 · Ch. 3 · Art. 1

Statute text

View on leginfo.ca.gov

The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

Legislative history

Amended by Stats. 1968, Ch. 501.