Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 1. SALES AND USE TAXES [6001 - 7176]

  ( Part 1 added by Stats. 1941, Ch. 36. )
  

CHAPTER 1. General Provisions and Definitions [6001 - 6024]
  ( Chapter 1 added by Stats. 1941, Ch. 36. )

  
6001.  

This part is known and may be cited as the “Sales and Use Tax Law.”

(Added by Stats. 1941, Ch. 36.)