ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]
Article 4 added by Stats. 2010, Ch. 725, Sec. 7.
§§ 6150–6172 · 13 sections
- § 6150 For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in…
- § 6151 (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in…
- § 6152 For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the…
- § 6154 For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining…
- § 6156 A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for the…
- § 6158 After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a permit or permits to each…
- § 6160 A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of support services. Any…
- § 6162 For purposes of Section 6486, a seller is a retailer.
- § 6164 Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.
- § 6166 The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may…
- § 6168 Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the…
- § 6170 (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of…
- § 6172 This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision…