Section 30140.1 - Rules and regulations for issuance of license to person not engaged in business in state; collection of taxes(a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state.(b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state.Ca. Rev. and Tax. Code § 30140.1
Added by Stats. 1989, Ch. 634, Sec. 19. Effective September 21, 1989.