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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6176


6176. Registration of sellers. For the efficient administration of this article and the collection of tax from sellers, a seller shall register with the State Board of Equalization and report and pay the tax to the State Board of Equalization, which shall collect the tax.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.