Home/California/Statutes/Code RTC: Revenue 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/§ 6202.5.
California Statutes

§ 6202.5. — 6202.5. (Amended by Stats. 1996, Ch. 124, Sec. 99.)

California § 6202.5.
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 § 6202.5. (6202.5. (Amended by Stats. 1996, Ch. 124, Sec. 99.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 6202.5. (2026).

Text

Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in this state endangered or threatened animal or plant species, as defined in subdivision (b) of Section 6010.50, acquired through a trade or exchange with a nonprofit zoological society, shall be liable for the use tax.

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Legislative History

Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.

Nearby Sections

3
§ 6202.
6202. (Amended by Stats. 1995, Ch. 555, Sec. 6.5.)
§ 6202.5.
6202.5. (Amended by Stats. 1996, Ch. 124, Sec. 99.)
§ 6202.7.
6202.7. (Added by Stats. 1996, Ch. 366, Sec. 1.)
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California § 6202.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6202.5..