Revenue and Taxation Code section 6012.3

(a)

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.

(b)

This section shall remain in effect only until October 1, 2026, and as of that date is repealed.

Source: Section 6012.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6012.3. (updated Jan. 1, 2026; accessed Dec. 29, 2025).

Up to date

Verified:
Dec. 29, 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 Dec. 8, 2025).