“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.
Cal. Rev. & Tax. Code § 7253
General Provisions and Definitions
Known as the Transactions and Use Tax Law
The act spans §§ 7251–7253 (4 sections).
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.