{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6831","citation":"Rev. & Tax. Code, § 6831","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 6. Collection of Tax [6701. - 6850.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-6"},{"name":"ARTICLE 8. Miscellaneous Provisions [6826. - 6835.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-6/article-8"}],"history":"Added by Stats. 1996, Ch. 1003, Sec. 4.5.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>The board shall not be subject to subdivisions (c) and (d) of Section <a href=\"/corp/16307\">16307</a> of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.</p>","text":"The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-6831","source":"California Legislative Information bulk export (pubinfo)"}