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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax
Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*
Section 6180
6180. Inactive permit. A permit issued pursuant to this article shall be held only by a seller that is actively engaged in the retail sale of Medi-Cal health care services. Any seller not so engaged shall forthwith surrender its permit to the board for cancellation. The board may revoke the permit of a seller found to be not actively engaged in the retail sale of Medi-Cal health care services.
* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.