Cal. Rev. & Tax. Code § 6246

Current through the 2023 Legislative Session.

Section 6246 - Presumption that tangible personal property shipped by purchaser was purchased for storage, use, or consumption

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

Ca. Rev. and Tax. Code § 6246

Added by renumbering Section 6245 by Stats. 1943, Ch. 699.