California § 6012.3. (Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7.)

California Statutes

§ 6012.3. — (Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7.)

California § 6012.3.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 6012.3. ((Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6012.3. (2026).

Text

(a)For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code.

(b)This section shall remain in effect only until October 1, 2026, and as of that date is repealed.

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Legislative History

Amended by Stats. 2025, Ch. 354, Sec. 6. (SB 766) Effective January 1, 2026. Repealed as of October 1, 2026, by its own provisions. See later operative version added by Sec. 7 of Stats. 2025, Ch. 354.