DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1.7. Marketplace Facilitator Act 6040-6049.5›ARTICLE 1. General Provisions and Definitions 6040-6041.5

§ 6040

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

This chapter shall be known as and referred to as the Marketplace Facilitator Act.

(Added by Stats. 2019, Ch. 5, Sec. 2. (AB 147) Effective April 25, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

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California Revenue and Taxation Code

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