Revenue and Taxation Code section 6831

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

Source: Section 6831, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6831.­ (updated Jan. 1, 1997; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 6831's source at ca​.gov