There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1. Imposition of Tax
Section 6204
CA Rev & Tax Code § 6204 (through 2012 Leg Sess) What's This?
The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.
(Amended by Stats. 1968, Ch. 501.)
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