{"data":{"id":"us-ca/rtc-7053","jurisdiction":"us-ca","citation":"RTC § 7053","heading":"","body":"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.","path":["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.]"],"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":"d300c4c9bafdcfcbada3c5caa754acd76f40790ffc546ec045af8c0c8b3e1b84","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7052","next":"us-ca/rtc-7054"},"notice":"GroundRules: Original legal text. Not legal advice."}