GroundRules
RTC § 6202.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 3. The Use Tax [6201. - 6249.]
- ARTICLE 1. Imposition of Tax [6201. - 6207.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON