Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7053 — Administration

Cal. Rev. & Tax. Code § 7053

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

Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board…

Citator

Cal. Rev. & Tax. Code § 7053 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.

Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.