DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 2. The Sales Tax 6051-6172›ARTICLE 4. Inclusion of Support Services in Sales Tax 6150-6172

§ 6152

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from the provider, and report and pay the tax to the board.

(Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)

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California Revenue and Taxation Code

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