California Revenue and Taxation Code

§ 6487.05

RTC § 6487.05 Effective Jan 1, 2025Div. 2 · Part 1 · Ch. 5 · Art. 2

Statute text

(a)Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. For purposes of this section, a “qualifying retailer” is a retailer that meets all of the following conditions:

(1)The retailer is located outside this state, and has not previously registered with the department.

(2)The retailer is engaged in business in this state, as defined in Section 6203.

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Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 4. (SB 1528) Effective January 1, 2025.