It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
Cal. Rev. & Tax. Code § 6246
Presumptions and Resale Certificates
Applied in 2 court decisions — leading case 265 Cal. App. 2d 568 - Western Contracting Corp. v. State Board of Equalization (1968)
Most recently applied in 265 Cal. App. 2d 568 - Western Contracting Corp. v. State Board of Equalization (September 1968)
Added by renumbering Section 6245 by Stats. 1943, Ch. 699.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.