California § 6403. 6403. (Amended by Stats. 1989, Ch. 1387, Sec. 1.)

California Statutes

§ 6403. — 6403. (Amended by Stats. 1989, Ch. 1387, Sec. 1.)

California § 6403.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 6403. (6403. (Amended by Stats. 1989, Ch. 1387, Sec. 1.)) 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 § 6403. (2026).

Text

The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.

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The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the Internal Revenue Code and located in California, is exempt from the use tax. A museum shall not be a qualifying donee organization under this section unless the museum is a nonprofit museum described in subdivision (c) of Section 6366.4, and uses the donated property exclusively for display purposes within a museum.

Legislative History

Amended by Stats. 1989, Ch. 1387, Sec. 1. Effective October 2, 1989.

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California § 6403., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6403..