California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 6. Collection of Tax |
ARTICLE 8. Miscellaneous Provisions |
Section 6831.
Latest version.
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The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller's permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
(Added by Stats. 1996, Ch. 1003, Sec. 4.5. Effective January 1, 1997.)