{"data":{"id":"us-ca/rtc-6831","jurisdiction":"us-ca","citation":"RTC § 6831","heading":"","body":"The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 6. Collection of Tax [6701. - 6850.]","ARTICLE 8. Miscellaneous Provisions [6826. - 6835.]"],"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":"789e8e7ffc155a21ebbf537a66f4e79394be007abacc3b31b808f6ddcc6a01f1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6830","next":"us-ca/rtc-6832"},"notice":"GroundRules: Original legal text. Not legal advice."}