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BTLG Table of Contents > Sales and Use Tax Law > Chapter 1 > Section 6012.3

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6012.3

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6012.3. Car Buyer's Bill of Rights; used vehicles. For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

History—Added by Stats. 2005, Ch. 128 (AB 68), in effect January 1, 2006, but operative July 1, 2006.