Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6045 — Registration and Collection

Cal. Rev. & Tax. Code § 6045

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2022-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own…

Citator

Cal. Rev. & Tax. Code § 6045 — Registration and Collection is in force in the current edition of the Code, and nothing recorded condemns it.

A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.