{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6012.5","citation":"Rev. & Tax. Code, § 6012.5","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 1. General Provisions and Definitions [6001. - 6024.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-1"}],"history":"Added by Stats. 1962, Ch. 3.","effective":null,"html":"<p>Nothing in Sections <a href=\"/rtc/6011\">6011</a> and <a href=\"/rtc/6012\">6012</a> shall affect the exemption afforded under Section <a href=\"/rtc/6385\">6385</a> to sales of tangible personal property to a common carrier under the circumstances set forth in Section <a href=\"/rtc/6385\">6385</a>.</p>","text":"Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under the circumstances set forth in Section 6385.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-6012-5","source":"California Legislative Information bulk export (pubinfo)"}