California Revenue and Taxation Code

§ 6487.07

RTC § 6487.07 Effective Jun 27, 2019Div. 2 · Part 1 · Ch. 5 · Art. 2

Statute text

(a)Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for sales made on and after April 1, 2016.

(b)For purposes of this section, a “qualifying retailer” is a retailer that meets all of the following conditions:

(1)The retailer is not registered or has not registered with the department under this part prior to December 1, 2018.

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Legislative history

Added by Stats. 2019, Ch. 34, Sec. 9. (SB 92) Effective June 27, 2019.