California Revenue and Taxation Code

§ 6452.1

RTC § 6452.1 Effective Jan 1, 2018Div. 2 · Part 1 · Ch. 5 · Art. 1

Statute text

(a)Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in subdivision (d), that is otherwise required to report and remit that tax pursuant to this part, may elect to report and remit qualified use tax on an acceptable tax return.

(b)(1) A person that reports qualified use tax on an acceptable tax return is deemed to have made the election authorized by this section.

(2)(A) In the case of a married individual filing a separate California personal income tax return, an election may be made to report either one-half of the qualified use tax or the entire qualified use tax on his or her separate California personal income tax return.

…

Legislative history

Amended by Stats. 2017, Ch. 175, Sec. 1. (AB 1717) Effective January 1, 2018.