{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6202.5","citation":"Rev. & Tax. Code, § 6202.5","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 3. The Use Tax [6201. - 6249.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3"},{"name":"ARTICLE 1. Imposition of Tax [6201. - 6207.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3/article-1"}],"history":"Amended by Stats. 1996, Ch. 124, Sec. 99.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section <a href=\"/rtc/6010.50\">6010.50</a>, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section <a href=\"/rtc/6010.50\">6010.50</a>, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.</p>","text":"Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-6202-5","source":"California Legislative Information bulk export (pubinfo)"}