Cal. Rev. & Tax. Code § 7053
Current through the 2023 Legislative Session.
Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
Ca. Rev. and Tax. Code § 7053