{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41129","citation":"Rev. & Tax. Code, § 41129","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 1. Regulations, Records and Reports [41128. - 41133.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-1"}],"history":"Amended by Stats. 2019, Ch. 54, Sec. 35.   (SB 96)   Effective July 1, 2019.","effective":"2019-07-01","html":"<p>Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.</p>","text":"Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-41129","source":"California Legislative Information bulk export (pubinfo)"}