DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 3. The Use Tax 6201-6249›ARTICLE 2. Registration 6225-6226
§ 6226
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and address of all agents operating in this State, the location of all distribution or sales houses or offices or other places of business in this State, and such other information as the board may require.
(Added by Stats. 1941, Ch. 36.)
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