California Revenue and Taxation Code

§ 6201.3

RTC § 6201.3 Effective Jan 1, 1994Div. 2 · Part 1 · Ch. 3 · Art. 1

Statute text

In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on and after July 15, 1991, and purchased during any period in which this section is operative pursuant to Section 6201.4 at the rate of 14 percent of the sales price of the property.

Legislative history

Amended by Stats. 1993, Ch. 589, Sec. 140. Effective January 1, 1994. Tax is operative as provided in Section 6201.4. Tax is conditionally inoperative as prescribed in Sections 6201.4 and 6201.45.