California Revenue and Taxation Code

§ 6452.2

RTC § 6452.2 Effective Jan 1, 2013Div. 2 · Part 1 · Ch. 5 · Art. 1

Statute text

(a)For reporting periods beginning on or after January 1, 2012, notwithstanding Section 6451 and subdivision (b) of Section 6455, the qualified use tax of an eligible purchaser, as defined in this section, is due and payable to the board on or before April 15 following the close of the calendar year in which the liability for use tax was incurred.

(b)“Eligible purchaser” means a person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in this section, and that is either of the following:

(1)Eligible to report use tax on an acceptable tax return, but does not elect to do so.

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Legislative history

Added by Stats. 2012, Ch. 200, Sec. 1. (AB 2270) Effective January 1, 2013.