California Statutes
§ 6243.1. — 6243.1. (Added by Stats. 1979, Ch. 1161.)
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. 3. ARTICLE 3. Presumptions and Resale Certificates
Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile transportation equipment and who cannot otherwise properly issue a resale certificate may issue such a certificate for the limited purpose of reporting his use tax liability based on fair rental value as provided in subdivision (d) of Section 6094 and subdivision (d) of Section 6244.
With respect to matters arising out of mergers or acquisitions, the provisions of this section shall apply to any matters pending before the board on the effective date of this
section.
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California § 6243.1. (6243.1. (Added by Stats. 1979, Ch. 1161.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1979, Ch. 1161.