California Revenue and Taxation Code

§ 60503

RTC § 60503 Effective Jan 1, 1999Div. 2 · Part 31 · Ch. 8 · Art. 1

Statute text

(a)The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:

(1)The date one year after the effective date of the certificate.

(2)The date a new certificate is provided to the seller.

…

Legislative history

Amended by Stats. 1998, Ch. 350, Sec. 7. Effective January 1, 1999.