DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1.5. Streamlined Sales Tax Project 6025-6031

§ 6030

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

(Added by Stats. 2003, Ch. 702, Sec. 1. Effective January 1, 2004.)

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California Revenue and Taxation Code

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