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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 3. The Use Tax 6201-6249›ARTICLE 1. Imposition of Tax 6201-6207

§ 6204

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

The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

(Amended by Stats. 1968, Ch. 501.)

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California Revenue and Taxation Code

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