Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6012.3 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6012.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) 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 any restocking fees pursuant to Section 1784.43 of the Civil Code.
Citator
Cal. Rev. & Tax. Code § 6012.3 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) 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 any restocking fees pursuant to Section 1784.43 of the Civil Code.
(b) This section shall become operative October 1, 2026.