California Revenue and Taxation Code

§ 7051.1

RTC § 7051.1Div. 2 · Part 1 · Ch. 8 · Art. 1

Statute text

The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of tangible personal property without payment by the retailer of the tax imposed under this part and any reimbursement of the sales tax to the retailer by that person, if all of the following conditions are met:

(a)That person agrees to report and pay the retailer’s tax liability directly to the board.

(b)The board determines that such a direct payment permit will facilitate the collection of the tax imposed under this part.

…

Legislative history

Added by Stats. 1985, Ch. 1343, Sec. 3.