California § 6201.3. 6201.3. (Amended by Stats. 1993, Ch. 589, Sec. 140.)

California Statutes

§ 6201.3. — 6201.3. (Amended by Stats. 1993, Ch. 589, Sec. 140.)

California § 6201.3.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 3.CHAPTER 3. The Use Tax

Art. 1.ARTICLE 1. Imposition of Tax

This text of California § 6201.3. (6201.3. (Amended by Stats. 1993, Ch. 589, Sec. 140.)) 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 § 6201.3. (2026).

Text

In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of
percent of the sales price of the property.
1
4

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In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of
percent of the sales price of the property.
1
4

Legislative History

Amended by Stats. 1993, Ch. 589, Sec. 140. Effective January 1, 1994. Tax is operative as provided in Section 6201.4. Tax is conditionally inoperative as prescribed in Sections 6201.4 and 6201.45.