{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6207","citation":"Rev. & Tax. Code, § 6207","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":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>Any person violating Sections <a href=\"/rtc/6203\">6203</a>, <a href=\"/rtc/6205\">6205</a>, or <a href=\"/rtc/6206\">6206</a> is guilty of a misdemeanor.</p>","text":"Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-6207","source":"California Legislative Information bulk export (pubinfo)"}