California Revenue and Taxation Code Section 6246

CA Rev & Tax Code § 6246 (2017)  

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.)

Last modified: October 25, 2018