California Statutes
§ 6202.5. — 6202.5. (Amended by Stats. 1996, Ch. 124, Sec. 99.)
California·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
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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California § 6202.5. (6202.5. (Amended by Stats. 1996, Ch. 124, Sec. 99.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1996, Ch. 124, Sec. 99. Effective January 1, 1997.