The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.
Cal. Rev. & Tax. Code § 6204
Imposition of Tax
Applied in 3 court decisions — leading case 31 Cal. App. 3d 35 - Ladd v. State Board of Equalization (1973)
Most recently applied in Scholastic Book Clubs, Inc. v. State Board of Equalization (January 1989)
Amended by Stats. 1968, Ch. 501.
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.