{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6246","citation":"Rev. & Tax. Code, § 6246","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 3. Presumptions and Resale Certificates [6241. - 6249.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-3/article-3"}],"history":"Added by renumbering Section 6245 by Stats. 1943, Ch. 699.","effective":null,"html":"<p>It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.</p>","text":"It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/presumptions-and-resale-certificates-6246","source":"California Legislative Information bulk export (pubinfo)"}