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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 3 - The Use Tax
ARTICLE 3 - Presumptions and Resale Certificates
Section 6246.
Universal Citation: CA Rev & Tax Code § 6246 (2020)
6246.
It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
(Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)
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