DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 6. Collection of Tax 6701-6850›ARTICLE 8. Miscellaneous Provisions 6826-6835

§ 6831

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

The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

(Added by Stats. 1996, Ch. 1003, Sec. 4.5. Effective January 1, 1997.)

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California Revenue and Taxation Code

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