{"data":{"id":"us-ca/rtc-6164","jurisdiction":"us-ca","citation":"RTC § 6164","heading":"","body":"Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 2. The Sales Tax [6051. - 6172.]","ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]"],"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":"f9fd5489dbab1167273dc125b39640aed7c0a24f5b1d77cec15224a51b9721ee","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6162","next":"us-ca/rtc-6166"},"notice":"GroundRules: Original legal text. Not legal advice."}