Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6204 — Imposition of Tax
Cal. Rev. & Tax. Code § 6204
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.
Citator
Cal. Rev. & Tax. Code § 6204 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.