Cal. Rev. & Tax. Code § 6204

Current through the 2023 Legislative Session.
Section 6204 - Debts owed by retailer to state

The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

Ca. Rev. and Tax. Code § 6204

Amended by Stats. 1968, Ch. 501.