California Revenue and Taxation Code

§ 7053

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

RTC § 7053Div. 2 · Part 1 · Ch. 8 · Art. 1

Statute text

View on leginfo.ca.gov

Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.

Legislative history

Added by Stats. 1941, Ch. 36.