Revenue and Taxation Code section 7053

Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.

Source: Section 7053, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7053. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 7053’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7053

Original Source: Section 7053, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7053. (last accessed May 12, 2025).