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Chapter 4. Sales and Use Tax›Article 17. Payment and Collection of Use Tax

§ 1684. Collection of Use Tax by Retailers. [Effective Until at Least 9–15–2012; See…

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IDABE63E44C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6203, 6204, 6226 and 7051.3, Revenue and Taxation Code; and Section 513(d)(3)(A), Internal Revenue Code (26 USC).

History

  1. Amendment and renumbering of former Section 2084 filed 11-5-69; effective thirtieth day thereafter (Register 69, No. 45).

  2. Amendment of subsection (a) filed 10-12-88; operative 11-11-88 (Register 88, No. 43).

  3. Amendment of subsection (a) and amendment of Note filed 10-28-97; operative 11-27-97 (Register 97, No. 44).

  4. Change without regulatory effect amending subsection (a), adding subsection (c), relettering subsections and amending Note filed 10-5-99 pursuant to section 100, title 1, California Code of Regulations (Register 99, No. 41).

  5. Change without regulatory effect amending section and Note filed 8-1-2001 pursuant to section 100, title 1, California Code of Regulations (Register 2001, No. 31).

  6. Change without regulatory effect repealing section filed 9-4-2025 pursuant to section 100, title 1, California Code of Regulations (Register 2025, No. 36).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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