Revenue and Taxation Code section 6012.3

For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

Source: Section 6012.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6012.3. (updated Jan. 1, 2006; accessed Jul. 7, 2025).

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Jul. 7, 2025

§ 6012.3's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6012.3

Original Source: Section 6012.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6012.3. (last accessed May 12, 2025).