{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7253","citation":"Rev. & Tax. Code, § 7253","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 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6"},{"name":"CHAPTER 1. General Provisions and Definitions [7251. - 7254.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-1"}],"history":"Added by Stats. 1969, Ch. 24.","effective":null,"html":"<p>“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section <a href=\"/rtc/6001\">6001</a>) of this division.</p>","text":"“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7253","source":"California Legislative Information bulk export (pubinfo)"}