GroundRules
RTC § 7053
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 8. Administration [7051. - 7099.1.]
- ARTICLE 1. Administration [7051. - 7060.]
Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
Collected 2026-09-14T05:56:33Z. Source file · JSON