Revenue and Taxation Code § 6040

ARTICLE 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 6040Official source ↗

Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.

This chapter shall be known as and referred to as the Marketplace Facilitator Act.