{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7053","citation":"Rev. & Tax. Code, § 7053","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 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 1. Administration [7051. - 7060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-1"}],"history":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>Every seller, every retailer as defined in subdivision (b) of Section <a href=\"/rtc/6015\">6015</a>, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.</p>","text":"Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-7053","source":"California Legislative Information bulk export (pubinfo)"}