ARTICLE 3. Presumptions and Resale Certificates
Article 3 added by Stats. 1941, Ch. 36.
§§ 6241–6249 · 11 sections
- § 6241 For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that…
- § 6242 The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in…
- § 6243 The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall…
- § 6243.1 Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile…
- § 6244 (a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property other than…
- § 6245 If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and…
- § 6245.5 (a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax…
- § 6246 It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July…
- § 6247 On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a purchaser known…
- § 6248 (a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of this section,…
- § 6249 A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the presumption…