Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6246 — Presumptions and Resale Certificates

Cal. Rev. & Tax. Code § 6246

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

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

Citator

Cal. Rev. & Tax. Code § 6246 — Presumptions and Resale Certificates is in force in the current edition of the Code, and nothing recorded condemns it.

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.