This part is known and may be cited as the “Sales and Use Tax Law.”
Cal. Rev. & Tax. Code § 6001
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 30 court decisions — leading case 40 Cal. 3d 60 - Wallace Berrie & Co. v. State Board of Equalization (1985)
Most recently applied in 249 Cal. Rptr. 3d 445 - People ex rel. Becerra v. Native Wholesale Supply Co. (July 2019)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.