ARTICLE 1. Imposition of Tax
Article 1 added by Stats. 1941, Ch. 36.
§§ 6201–6207 · 22 sections
- § 6201 An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after…
- § 6201.1 (a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property…
- § 6201.15 (a) Notwithstanding Section 7101 or any other law, the amount of revenues, net of refunds, collected pursuant to Section 6201 and attributable to a rate of…
- § 6201.2 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other…
- § 6201.3 In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use,…
- § 6201.4 (a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased from any…
- § 6201.45 Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning on or…
- § 6201.5 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
- § 6201.55 (a) Notwithstanding Section 6010.5 and except as provided in subdivision (c), a retailer is relieved of the obligation to collect use tax on the sale or… see note
- § 6201.6 There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other than fuel…
- § 6201.7 (a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other… see note
- § 6201.8 (a) Except as provided by Section 6357.3, in addition to the taxes imposed by this part, an excise tax is hereby imposed on the storage, use, or other…
- § 6202 (a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. His or her…
- § 6202.5 Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this…
- § 6202.7 Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the use tax on…
- § 6203 (a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for storage,… see note
- § 6203.1 (a) The department, in its discretion, may relieve a retailer engaged in business in this state that meets the requirements of subdivision (b) of the…
- § 6203.5 (a) (1) A retailer is relieved from liability to collect use tax that became due and payable, insofar as the measure of the tax is represented by accounts that…
- § 6204 The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the…
- § 6205 It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof…
- § 6206 The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises,…
- § 6207 Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.