California Statutes
§ 6402. — 6402. (Amended by Stats. 1947, Ch. 854.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 4. CHAPTER 4. Exemptions·Art. 3. ARTICLE 3. Exemptions From Use Tax
The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States, except (a)
any property reported to the Surplus Property Board of the United States, or to any agency succeeding to the functions of that board, as surplus property by any owning agency and (b)
any property included in any contractor inventory, is exempted from the use tax.
“Surplus property,” “owning agency,” and “contractor inventory” as used in this section have the meanings ascribed to them in that act of the Congress of the United States
known as the “Surplus Property Act of 1944.”
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California § 6402. (6402. (Amended by Stats. 1947, Ch. 854.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. California State Board of Equalization
650 F.2d 1127 (Ninth Circuit, 1981)
Legislative History
Amended by Stats. 1947, Ch. 854.