GroundRules
RTC § 6246
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 3. Presumptions and Resale Certificates [6241. - 6249.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON