This part is known and may be cited as the “Transactions and Use Tax Law.”
Cal. Rev. & Tax. Code § 7251
General Provisions and Definitions
Known as the Transactions and Use Tax Law
The act spans §§ 7251–7253 (4 sections).
Applied in 2 court decisions — leading case Estate of Starkweather (1998)
Most recently applied in Belshe v. United States Fidelity & Guaranty Co. (June 1998)
Added by Stats. 1969, Ch. 24.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.