{"data":{"id":"us-ca/rtc-6012.3","jurisdiction":"us-ca","citation":"RTC § 6012.3","heading":"","body":"(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.\n(b) This section shall remain in effect only until October 1, 2026, and as of that date is repealed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 1. General Provisions and Definitions [6001. - 6024.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fdf3b8566fdcb21f8e5ddbb83aeeff20afb557820d80fe8c29639d1cd89449c2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6012.2","next":"us-ca/rtc-6012.5"},"notice":"GroundRules: Original legal text. Not legal advice."}