BlackletterCalifornia law

Revenue and Taxation Code § 6202.5

ARTICLE 1. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 6202.5Official source ↗

Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.

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 state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.