Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6202.5 — Imposition of Tax

Cal. Rev. & Tax. Code § 6202.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1997-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or…

Citator

Cal. Rev. & Tax. Code § 6202.5 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.