California Statutes
§ 6091. — 6091. (Added by Stats. 1941, Ch. 36.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 2. CHAPTER 2. The Sales Tax·Art. 3. ARTICLE 3. Presumptions and Resale Certificates
For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 6091. (6091. (Added by Stats. 1941, Ch. 36.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1941, Ch. 36.