Cal. Rev. & Tax. Code § 6202.5

Current through the 2023 Legislative Session.

Section 6202.5 - Storage, use, or consumption of endangered or threatened animal or plant species acquired through trade or exchange with nonprofit zoological society

Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.

Ca. Rev. and Tax. Code § 6202.5

Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.