{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6164","citation":"Rev. & Tax. Code, § 6164","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 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-4"}],"history":"Added by Stats. 2010, Ch. 725, Sec. 7.   (AB 1612)   Effective October 19, 2010.   Section (as part of Article 4) conditionally operative as provided in Section 6170.   Conditionally inoperative as prescribed in Section 6170.   Repealed on date prescribed in Section 6172.","effective":"2010-10-19","html":"<p>Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.</p>","text":"Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/inclusion-of-support-services-in-sales-tax-6164","source":"California Legislative Information bulk export (pubinfo)"}