Revenue and Taxation Code section 6154

For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to prepayment of taxes, shall not apply to sellers until no later than three months after the date that federal approval is obtained pursuant to subdivision (c) of Section 12306.6 of the Welfare and Institutions Code.

Source: Section 6154, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6154.­ (updated Oct. 19, 2010; accessed Oct. 20, 2025).

Green check means up to date. Up to date

Verified:
Oct. 20, 2025

§ 6154's source at ca​.gov