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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

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.