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

§ 6041.2

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

For purposes of this chapter, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.

(Amended by Stats. 2019, Ch. 34, Sec. 3. (SB 92) Effective June 27, 2019. Section operative October 1, 2019, pursuant to Sec. 6049.5.)

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California Revenue and Taxation Code

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