§ 6204. — 6204. (Amended by Stats. 1968, Ch. 501.)

California § 6204.

• Jurisdiction: 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

Text

The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

Legislative History

Amended by Stats. 1968, Ch. 501.