Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6201.3 — Imposition of Tax

Cal. Rev. & Tax. Code § 6201.3

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased…

Citator

Cal. Rev. & Tax. Code § 6201.3 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of 14 percent of the sales price of the property.