DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5

§ 41007.4

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.

(Added by Stats. 2019, Ch. 54, Sec. 8. (SB 96) Effective July 1, 2019.)

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California Revenue and Taxation Code

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