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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 8 - Administration
ARTICLE 1 - Administration
Section 7051.5.
Universal Citation: CA Rev & Tax Code § 7051.5 (2018)
7051.5.
The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.
(Added by Stats. 1972, Ch. 1351.)
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