California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 3. The Use Tax |
ARTICLE 3. Presumptions and Resale Certificates |
Section 6246.
Latest version.
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It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
(Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)