Revenue and Taxation Code section 6204

The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

Source: Section 6204, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6204. (updated Jan. 1, 1968; accessed Jul. 14, 2025).

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Up to date

Verified:
Jul. 14, 2025

§ 6204's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6204

Original Source: Section 6204, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6204. (last accessed May 12, 2025).