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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1. General Provisions and Definitions 6001-6024

§ 6012.3 (operative October 1, 2026)

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

(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or any restocking fees pursuant to Section 1784.43 of the Civil Code.

(b) This section shall become operative October 1, 2026.

(Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7. (SB 766) Effective January 1, 2026. Operative October 1, 2026, by its own provisions.)

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California Revenue and Taxation Code

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