Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6242 — Presumptions and Resale Certificates

Cal. Rev. & Tax. Code § 6242

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

The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by Article 2 (commencing with Section 6066) of…

Citator

Cal. Rev. & Tax. Code § 6242 — Presumptions and Resale Certificates is in force in the current edition of the Code, and nothing recorded condemns it.

The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by Article 2 (commencing with Section 6066) of Chapter 2 of this part.