Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30140.1 — Licenses and Bonds

Cal. Rev. & Tax. Code § 30140.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1989-09-21
Current through
Nov 2, 2026 (California Legislative Counsel)

(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.

Citator

Cal. Rev. & Tax. Code § 30140.1 — Licenses and Bonds is in force in the current edition of the Code, and nothing recorded condemns it.

(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.