{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6172","citation":"Rev. & Tax. Code, § 6172","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.   Repealed on date prescribed by its own provisions.   Note: Repeal affects Article 4, commencing with Section 6150. If Article 4 becomes inoperative (as prescribed in Section 6170), it will be repealed on January 1 following its inoperative date.","effective":"2010-10-19","html":"<p>This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision (b) of Section <a href=\"/rtc/6170\">6170</a>, and as of that date is repealed.</p>","text":"This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision (b) of Section 6170, and as of that date is repealed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/inclusion-of-support-services-in-sales-tax-6172","source":"California Legislative Information bulk export (pubinfo)"}