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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 1 - General Provisions and Definitions
Section 6008.
Universal Citation: CA Rev & Tax Code § 6008 (2020)
6008.
“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.
(Added by Stats. 1941, Ch. 36.)
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