Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7051.5 — Administration

Cal. Rev. & Tax. Code § 7051.5

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

The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be…

Citator

Cal. Rev. & Tax. Code § 7051.5 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.

The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.