BlackletterCalifornia law

Revenue and Taxation Code § 6246

ARTICLE 3. Presumptions and Resale Certificates

Current as of September 28, 2026Rev. & Tax. Code, § 6246Official source ↗

Added by renumbering Section 6245 by Stats. 1943, Ch. 699.

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 1, 1935, for storage, use, or other consumption in this State.