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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 3. The Use Tax

Article 1. Imposition of Tax

Section 6207


6207. Unlawful acts. Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.