California Revenue and Taxation Code Section 7053

CA Rev & Tax Code § 7053 (2017)  

Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.

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

Last modified: October 25, 2018