PocketLaw | California Code | 1 - SALES AND USE TAXES

1 - SALES AND USE TAXES

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1 - General Provisions and Definitions

1.5 - Streamlined Sales Tax Project

1.7 - Marketplace Facilitator Act

2 - The Sales Tax

3 - The Use Tax

3.3 - Vehicle Smog Impact Fee

3.5 - Vehicles, Vessels and Aircraft

4 - Exemptions

5 - Determinations

6 - Collection of Tax

7 - Overpayments and Refunds

8 - Administration

9 - Disposition of Proceeds

10 - Violations

11 - Res Judicata