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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 3. The Use Tax 6201-6249›ARTICLE 3. Presumptions and Resale Certificates 6241-6249

§ 6246

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

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

(Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)

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California Revenue and Taxation Code

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