{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8733","citation":"Rev. & Tax. Code, § 8733","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 3.5. Collection of Tax by Vendor [8732. - 8735.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-3.5"},{"name":"ARTICLE 1. Collection of Tax by Vendor [8732. - 8735.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-3.5/article-1"}],"history":"Added by Stats. 1953, Ch. 1814.","effective":null,"html":"<p>The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.</p>","text":"The tax required to be collected by the vendor constitutes a debt owed by the vendor to this State.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-tax-by-vendor-8733","source":"California Legislative Information bulk export (pubinfo)"}