Cal. Rev. & Tax. Code § 6012.3

Current through the 2023 Legislative Session.

Section 6012.3 - Portion of sales price returned to purchaser of used motor vehicle or purchase price for purchase of contract cancellation option

For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

Ca. Rev. and Tax. Code § 6012.3

Added by Stats 2005 ch 128 (AB 68),s 6, eff. 1/1/2006, op. 7/1/2006.