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. 8.: CHAPTER 8. Administration/Art. 1.: ARTICLE 1. Administration/§ 7053.
California Statutes

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

California § 7053.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 7053. (7053. (Added by Stats. 1941, Ch. 36.)) 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 § 7053. (2026).

Text

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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Related

Advanced Building & Fabricatio v. Curtis Ayers
(Ninth Circuit, 2019)

Legislative History

Added by Stats. 1941, Ch. 36.
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