Revenue and Taxation Code section 6246

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

Source: Section 6246, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6246. (updated Jan. 1, 1943; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1943

§ 6246’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6246

Original Source: Section 6246, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6246. (last accessed May 12, 2025).