California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 2. The Sales Tax |
ARTICLE 4. Inclusion of Support Services in Sales Tax |
Section 6152.
Latest version.
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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.
(Added by Stats. 2010, Ch. 725, Sec. 7. Effective October 19, 2010. Conditionally operative as provided in Section 6170. Conditionally inoperative, on date prescribed by Section 6170. Repealed on January 1 after inoperative date, pursuant to Section 6172.)