California Statutes

§ 7053. — 7053. (Added by Stats. 1941, Ch. 36.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 8. CHAPTER 8. Administration·Art. 1. ARTICLE 1. Administration
Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.

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Added by Stats. 1941, Ch. 36.
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