Article 17. Payment and Collection of Use Tax
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 1683. “Engaged in Business.” [Repealed]
- § 1684. Collection of Use Tax by Retailers. [Effective Until at Least 9–15–2012; See…
- § 1684. Collection of Use Tax by Retailers. [Effective 9–15–2012]
- § 1684.5. Marketplace Sales.
- § 1685. Payment of Tax by Purchasers.
- § 1685.5. Calculation of Estimated Use Tax — Use Tax Table.
- § 1686. Receipts for Tax Paid to Retailers.
- § 1687. Information Returns.
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