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. 3.: ARTICLE 3. Presumptions and Resale Certificates/§ 6246.
California Statutes

§ 6246. — 6246. (Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)

California § 6246.
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. 3.ARTICLE 3. Presumptions and Resale Certificates

This text of California § 6246. (6246. (Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)) 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 § 6246. (2026).

Text

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

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Legislative History

Added by renumbering Section 6245 by Stats. 1943, Ch. 699.
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California § 6246., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6246..