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Business Taxes Law Guide – Revision 2023
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations (View entire chapter)

* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.
** Article 1.2 was added by Stats. 1991, in effect January 1, 1992.
*** Article 1.5 was added by Stats. 1986, Ch. 214, Operative on July 1, 1986.
**** Article 1.6 was added by Stats. 1991, Ch. 770, operative January 1, 1992.