California Revenue and Taxation Code Section 7253

CA Rev & Tax Code § 7253 (2017)  

“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.

(Added by Stats. 1969, Ch. 24.)

Last modified: October 25, 2018