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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
Table of Contents
Federal Laws Relating to State Taxation
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 6001 Title
- 6002 Construction
- 6003 "Sales Tax"
- 6004 "Use Tax"
- 6005 "Person"
- 6006 "Sale"
- 6006.1 Continuing sale
- 6006.3 "Lease"
- 6006.5 "Occasional sale"
- 6006.6 "Sale"; auction
- 6007 "Retail sale"
- 6007.5 United States contractors
- 6008 "Storage"
- 6009 "Use"
- 6009.1 "Storage" and "use"; exclusion
- 6009.2 "Storage" and "use": counterfeit goods
- 6010 "Purchase"
- 6010.1 Continuing purchase
- 6010.3 "Sale" and "purchase"; printing materials
- 6010.4 "Sale" and "purchase"; motion picture production
- 6010.5 Place of sale
- 6010.6 "Sale" and "purchase"; motion pictures and motion picture property
- 6010.7 "Sale" and "purchase"; chemical toilet
- 6010.8 "Sale" and "purchase"; transfer of title of tangible personal property constituting a project to a participating party
- 6010.9 "Sale" and "purchase"; custom computer program
- 6010.10 "Sale" and "purchase"; pollution control facility
- 6010.11 "Sale" and "purchase"; qualified mass commuting vehicle
- 6010.15 "Sale" and "purchase"; pawnbroker
- 6010.30 "Sale" and "purchase"; art transferred at social gatherings
- 6010.40 "Sale" and "purchase"; pet adoptions
- 6010.50 Trades and exchanges; endangered and threatened plants and animals
- 6010.65 "Sale" and "purchase"; acquisition sale and leaseback
- 6011 "Sales price"
- 6011.1 "Sales price"; consumer cooperatives
- 6012 "Gross receipts"
- 6012.1 "Gross receipts"; consumer cooperatives
- 6012.2 Mobilehomes; current value
- 6012.3 Car Buyer's Bill of Rights; used vehicles
- 6012.5 "Common carrier," sales to; exemption
- 6012.6 Factory-built school building
- 6012.7 Factory-built housing
- 6012.8 Mobilehomes; installed as residences
- 6012.9 Mobilehomes; installed as residences subject to property tax
- 6013 "Business"
- 6014 "Seller"
- 6015 "Retailer"
- 6016 "Tangible personal property"
- 6016.3 Leased fixtures
- 6016.5 Tangible personal property; exclusion
- 6017 "In this State"
- 6018 Oculists, optometrists and dispensing opticians
- 6018.1 Veterinarians
- 6018.2 Repayment: qualified veterans
- 6018.3 Itinerant veteran vendors
- 6018.4 Chiropractors
- 6018.5 Podiatrists
- 6018.6 Alteration, cleaning, or dyeing of garments
- 6018.7 Licensed hearing aid dispenser
- 6018.8 Department of Transportation
- 6018.9 Promotional items sold at cost
- 6018.10 Volunteer fire departments
- 6019 "Retailer" further defined
- 6020 Producers of X-ray films or photographs
- 6021 Vending machine operators
- 6022 "Vehicle"; "motor vehicle"
- 6023 "Mobile transportation equipment"
- 6024 "One-way rental trucks"
Chapter 1.5. Streamlined Sales Tax Project | (View entire chapter)
- 6025 Title of chapter
- 6026 Definitions
- 6027 Board of Governance
- 6028 Relationship to state law
- 6029 Authority to enter agreement; requirements
- 6030 Cooperating sovereigns
- 6031 Limited binding and beneficial effect
Chapter 1.7. Marketplace Facilitator Act | (View entire chapter)
Article 1. General Provisions and Definitions.
- 6040 Title of chapter
- 6041 Definitions
- 6041.1 Online sales
- 6041.2 Related persons
- 6041.5 Delivery network company; definitions
Article 2. Registration and Collection.
- 6042 Seller and retailer
- 6043 Retailer
- 6043.1 Retailer and dealer
- 6044 Calculating sales
- 6045 Seller
Article 3. Marketplace Facilitator Relief.
Article 4. Operative Date.
Chapter 2. The Sales Tax | (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax: public safety services
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011
- 6051 Imposition and rate of sales tax
- 6051.15 Local Revenue Fund 2011
- 6051.2 Imposition and rate of additional sales tax
- 6051.3 Imposition and rate of additional sales tax
- 6051.4 Conditions necessary for additional sales tax to cease
- 6051.45 Operative date of tax
- 6051.5 Imposition and rate of additional sales tax; Fiscal Recovery Fund
- 6051.6 Exemption from tax; aircraft common carriers
- 6051.8 Diesel fuel: sales tax rate increase
- 6055 Worthless accounts
Article 2. Permits
- 6066 Application for permit
- 6066.3 Collection of information by cities and counties for seller's permits
- 6066.4 Providing of seller's permit to cities and counties
- 6066.5 Notice to applicant
- 6067 Issuance and display of permit
- 6068 Change of address
- 6069 Renewal of permit
- 6070 Revocation of permit
- 6070.5 Authorization to refuse issuance of permit
- 6071 Unlawful acts
- 6071.1 Surrender of permit
- 6072 Inactive permit
- 6073 Swap meet or flea market
- 6073.1 Form requirement; swap meet, flea market or special event
- 6073.2 Trade shows; exclusion
- 6074 Catering trucks
- 6075 Exemption from permit; feed and hay sellers
- 6076 Exemption from permit; hay sellers
- 6077 Retail florists
Article 3. Presumptions and Resale Certificates
- 6091 Presumption of taxability; resale certificate
- 6092 Effect of certificate
- 6092.1 Lessors of mobile transportation equipment
- 6092.5 Presumption of taxability; vehicle auction or dismantler
- 6093 Form of certificate
- 6094 Liability of purchaser; accommodation loans
- 6094.1 Leases; election to pay use tax
- 6094.5 Improper use of certificate
- 6095 Resale certificate; fungible goods
Article 4. Inclusion of Support Services in Sales Tax
- 6150 Definitions
- 6151 Imposition and rate of sales tax
- 6152 Registration of sellers
- 6154 Prepayment exception
- 6156 Application for permit
- 6158 Issuance of permit
- 6160 Inactive permit
- 6162 Seller as retailer
- 6164 Records
- 6166 Examination of records
- 6168 Personal Care IHSS Quality Assurance Revenue Fund
- 6170 Operative date of article
- 6172 Repeal of article
Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax
- 6174 Definitions
- 6175 Imposition and rate of tax
- 6176 Registration of sellers
- 6177 Prepayment exception
- 6178 Application for permit
- 6179 Issuance of permit
- 6180 Inactive permit
- 6181 Seller as retailer
- 6182 Records
- 6183 Examination of records
- 6184 Disposition of proceeds
- 6184.5 No local taxing authority
- 6185 Controller's use of funds
- 6186 Monthly capitation payments
- 6187 Implementation of article
- 6188 Force or effect of article
- 6189 Operative date of article
Chapter 3. The Use Tax | (View entire chapter)
Article 1. Imposition of Tax
- Sec. 35. Imposition and rate of additional sales and use tax; public safety services
- Sec. 36. Imposition and rate of additional sales and use tax: education; Local Revenue Fund 2011
- 6201 Imposition and rate of use tax
- 6201.15 Local Revenue Fund 2011
- 6201.2 Imposition and rate of additional use tax
- 6201.3 Imposition and rate of additional use tax
- 6201.4 Operative date of rate increase
- 6201.45 Operative date of tax
- 6201.5 Imposition and rate of additional use tax; Fiscal Recovery Fund
- 6201.6 Exemption from tax; aircraft common carriers
- 6201.7 Imposition and rate of additional use tax
- 6201.8 Diesel fuel: use tax rate increase
- 6202 Liability for tax
- 6202.5 Acquisitions of endangered or threatened animals and plants
- 6202.7 Loans of automobiles to university officials
- 6203 Collection by retailer
- 6203.1 Relief from penalties; Conditions
- 6203.5 Worthless accounts
- 6204 Tax as debt
- 6205 Unlawful advertising
- 6206 Separate statement of tax
- 6207 Unlawful acts
Article 2. Registration
Article 3. Presumptions and Resale Certificates
- 6241 Presumption of purchase for use; resale certificate
- 6242 Effect of certificate
- 6243 Form of certificate
- 6243.1 Lessors of mobile transportation equipment
- 6244 Liability of purchaser; accommodation loans
- 6245 Resale certificate; fungible goods
- 6245.5 Exemption certificate; fuel purchases
- 6246 Presumption of purchase from retailer
- 6247 Presumption of use; out-of-state delivery
- 6248 Presumption of purchase for use; vehicles, vessels, and aircraft
- 6249 Exemption; member of armed services
Chapter 3.3. Vehicle Smog Impact Fee | (View entire chapter)
Chapter 3.5. Vehicles, Vessels, and Aircraft | (View entire chapter)
Article 1. Definitions
- 6271 Construction
- 6272 "Vehicle"
- 6273 "Vessel"
- 6274 "Aircraft"
- 6275 Retailer of vehicle, vessel, or aircraft
- 6276.1 Mobilehomes; current value
- 6277 Presumption on sale to lessee
Article 2. Special Exemptions
- 6281 Substantially same ownership after transfer
- 6282 Vehicles; manufacturer, remanufacturer, dealer, dismantler, or lessor-retailer
- 6283 Vessels and aircraft; sellers
- 6284 Seller's permit requirements
- 6285 Family
Article 3. Auxiliary Collection Provisions
- 6291 Due date; interest and penalties
- 6292 Registration; Department of Motor Vehicles
- 6293 Vehicle subject to identification; Department of Motor Vehicles
- 6294 Undocumented vessel subject to identification; Department of Motor Vehicles
- 6295 Used motor vehicle dealers; Department of Motor Vehicles
Chapter 4. Exemptions | (View entire chapter)
Article 1. General Exemptions
- 6351 "Exempted from the taxes imposed by this part"
- 6352 Constitutional exemptions
- 6353 Gas, electricity, and water
- 6354 Gold
- 6355 Monetized, nonmonetized bullion, and numismatic coins
- 6356 Vessels
- 6356.5 Farm equipment and machinery
- 6356.6 Timber harvesting equipment
- 6357 Motor vehicle fuel: aviation gasoline
- 6357.1 Diesel fuel; farming business
- 6357.3 Diesel fuel: exemption from rate increase
- 6357.5 Fuel and petroleum products sold to air common carriers
- 6357.7 Motor vehicle fuel
- 6358 Animal life; feed; seeds; plants; fertilizer
- 6358.1 Fuel; organic products and waste byproducts
- 6358.2 Poultry litter
- 6358.4 Medicated feed and drinking water
- 6358.5 Racehorse breeding stock
- 6359 Food products
- 6359.1 Hot prepared food products sold to air carriers
- 6359.2 Food products sold through vending machines
- 6359.3 Nonprofit veterans' organization not retailer of flags
- 6359.4 Vending machine operator
- 6359.45 Nonprofit, charitable, or education organization vending machine operator; photocopy machine in library
- 6359.7 Ice or dry ice
- 6359.8 Carbon dioxide
- 6360 Bracelets commemorating American prisoners of war
- 6360.1 "Buddy Poppy"
- 6361 Nonprofit youth organization
- 6361.1 Handcrafted items
- 6361.5 School yearbooks and catalogs
- 6362.5 Master tapes or master records
- 6362.7 Newspapers and periodicals distributed without charge; periodicals
- 6362.8 Newspapers and periodicals distributed by nonprofit organizations
- 6363 Meals
- 6363.2 Auctions; nonprofit organizations
- 6363.3 Nonprofit thrift stores
- 6363.4 Military welfare society thrift stores
- 6363.5 Religious organization meals
- 6363.6 Meals served to residents or patients of institutions
- 6363.7 Meals delivered to elderly and disabled
- 6363.8 Nonprofit veterans' organizations
- 6363.9 Children's diapers
- 6363.10 Menstrual hygiene products
- 6364 Containers
- 6364.5 Blood collection and pack units
- 6365 Art works
- 6366 Aircraft sold to common carriers, foreign governments, and nonresidents
- 6366.1 Aircraft leased to common carriers, foreign governments, and nonresidents
- 6366.2 New vehicles; foreign purchaser
- 6366.3 Museums
- 6366.4 Museum pieces
- 6366.5 Endangered and threatened animal and plant species
- 6367 Occasional sales
- 6368 Watercraft
- 6368.1 Watercraft leased for use in interstate or foreign commerce or for commercial fishing
- 6368.5 Rail freight cars
- 6368.7 Passenger transportation vehicles
- 6368.8 Bicycles: City of Santa Monica
- 6368.9 Public transportation equipment; option to purchase exemption
- 6369 Prescription medicines
- 6369.1 Hemodialysis products
- 6369.2 Prescription wheelchairs, crutches, canes, quad canes, and walkers
- 6369.4 Vehicles for physically handicapped persons
- 6369.5 Medical oxygen delivery systems
- 6369.7 Building materials used in medical facilities for service members and veterans
- 6370 Parent-teacher associations
- 6370.2 Breast pumps and accessories
- 6370.5 Auxiliary services to museums
- 6371 Medical identification tags
- 6373 Food stamp coupons
- 6374 Meals served to low-income elderly persons
- 6375 Sales by charitable organizations
- 6375.5 Sales of new children's clothing to a nonprofit organization
- 6376.1 Fixed price contracts exemption
- 6376.2 Fixed price contracts exemption
- 6376.5 Meals served to elderly condominium residents
- 6377 Hybrid and Zero-Emission Transit Buses
- 6377.1 Manufacturing, Power Generation, and Research and Development Equipment
- 6378 Property used in teleproduction and postproduction activities
- 6379 Sale of used mobilehomes
- 6379.5 Printed sales messages for goods and services printed to the special order of the purchaser
- 6379.8 Mailing lists
- 6380 Space flight property
Article 2. Exemptions from Sales Tax
- 6381 United States
- 6384 United States contractors
- 6385 Common carriers
- 6386 Out-of-state contractors
- 6387 Delivery to export packers
- 6388 New or remanufactured vehicles purchased from out-of-state dealer
- 6388.3 Purchaser affidavit forms
- 6388.5 Specified vehicles and trailers purchased for use out-of-state or in interstate or foreign commerce
- 6390 Rentals included in use tax or outside state
- 6391 Prior leases
- 6396 Interstate shipments
Article 3. Exemptions from Use Tax
- 6401 Sales tax applicable
- 6402 Property purchased from United States
- 6403 Property donated by retailers
- 6404 Property loaned to educational institutions
- 6405 Property purchased in a foreign country
- 6406 Credit for tax paid to another jurisdiction
- 6407 Prior leases
- 6408 Medical health information
- 6409 Health and safety materials
- 6410 Trailers and semitrailers
- 6411 Railroad equipment parts purchased outside this state
- 6412 Property purchased by a qualified service member
- 6414 Medicinal cannabis or medicinal cannabis product
- 6414.1 Cannabis donations
Article 4. Exemption Certificates
- 6421 Liability of purchaser
- 6422.1 Vehicles; exemption certificates
- 6423 Exemption certificate; federal excise tax on diesel fuel
Chapter 5. Determinations | (View entire chapter)
Article 1. Returns and Payments
- 6451 Due date
- 6452 Return
- 6452.05 Aircraft jet fuel information return
- 6452.1 Election to report use tax on California income tax return
- 6452.2 Qualified use tax due date
- 6453 Contents of return
- 6454 Filing return
- 6455 Return periods
- 6456 Relief of spouse
- 6457 Lessor and lessee
- 6459 Extension of time
Article 1.1. Prepayment
- 6470 Application of article
- 6471 Prepayment
- 6471.4 Prepayment exception
- 6472 Prepayment form; when due
- 6473 Credit for prepayment
- 6474 Determination of estimated measure of tax liability
- 6476 Penalty for late prepayment
- 6477 Penalty for failure to prepay when timely quarterly return filed
- 6478 Negligence penalty
- 6479 Notification
Article 1.2. Payment by Electronic Funds Transfer *
- 6479.3 Electronic funds transfer payments
- 6479.31 Electronic filing
- 6479.4 Relief of penalty
- 6479.5 Definitions
Article 1.5. Prepayment of Sales Tax on Motor Vehicle Fuel Distributions *
- 6480 Definitions
- 6480.1 Prepayments
- 6480.2 Supplemental reports
- 6480.3 Filing prepayments
- 6480.4 Penalties and interest
- 6480.6 Refunds
- 6480.7 Security
- 6480.9 Prepayment exemption; diesel fuel resold for agricultural purposes
Article 1.6. Prepayment of Sales Tax on Fuel [4] [Repealed by Stats. 2001, Ch. 429 (AB 309), in effect October 2, 2001,Operative January 1, 2002.]
Article 2. Deficiency Determinations
- 6481 Deficiency determination
- 6482 Interest
- 6483 Offsets
- 6484 10 percent penalty
- 6485 25 percent penalty
- 6485.1 50 percent penalty
- 6486 Notice of determination
- 6487 Limitations; deficiency determinations
- 6487.05 Deficiency determinations; unregistered out-of-state retailers
- 6487.06 Deficiency determinations; unregistered California purchasers
- 6487.07 Deficiency determinations; unregistered retailers using marketplace facilitators
- 6487.1 Limitations; deficiency determination; decedent
- 6487.2 Limitations; deficiency determinations; general partners
- 6487.3 Deficiency determination; qualified use tax
- 6488 Waiver
Article 3. Determinations if No Return Made
- 6511 Determination; failure to file return
- 6512 Offsets
- 6513 Interest
- 6514 Penalties
- 6514.1 50 percent penalty
- 6515 Notice of determination
Article 4. Jeopardy Determinations
- 6536 Jeopardy determination
- 6537 Interest and penalty
- 6538 Petition for redetermination; security
- 6538.5 Administrative hearing
- 6539 Service of notice
Article 5. Redeterminations
- 6561 Petition for redetermination
- 6561.5 Form and content of petition
- 6562 Oral hearing
- 6563 Decrease or increase of determination
- 6564 Finality date of order or decision
- 6565 Due date of determination; penalty
- 6566 Service of notice
Article 6. Interest and Penalties
- 6591 Interest and penalties
- 6591.3 Accuracy penalty
- 6591.5 Interest rates
- 6591.6 Electronic payments: one day late
- 6592 Excusable delay
- 6592.5 Interest on prepayment when relief from penalty granted
- 6593 Disaster
- 6593.5 Relief of interest
- 6594 Leases to the United States government
- 6596 Excusable delay; reliance on advice
- 6597 Penalty; tax reimbursement collected and not timely remitted
Chapter 6. Collection of Tax | (View entire chapter)
Article 1. Security for Tax
- 6701 Security
- 6702 Notice to creditors
- 6703 Notice of levy
- 6704 Withheld earnings; employer's liability
Article 2. Suit for Tax
- 6711 Court action
- 6712 Rules of procedure
- 6713 Attachment
- 6714 Certificate of delinquency
- 6715 Service of process
Article 3. Judgment for Tax
- 6736 Request for judgment
- 6737 Entry and filing of judgment
- 6738 Abstract of judgment; lien
- 6739 Execution
- 6740 Release of liens
Article 4. Priority and Lien of Tax
Article 5. Warrant for Collection of Tax
Article 6. Seizure and Sale
Article 7. Payment on Termination of Business and Successor's Liability
- 6811 Withholding by purchaser
- 6812 Liability of purchaser; release
- 6813 Certificate
- 6814 Notice of successor liability
- 6815 Effect of security for tax when business discontinued
Article 8. Miscellaneous Provisions
- 6826 Report of collections
- 6827 Remedies; cumulative
- 6828 Board; authority of
- 6829 Personal liability of corporate officer
- 6830 Contracts with private collection entities
- 6831 Partnership liability; absence of written partnership agreement
- 6832 Installment payment agreements
- 6832.5 Annual statement; installment payment agreements
- 6832.6 Notice to consumers
- 6833 Collection cost recovery fee
- 6834 Earnings withholding orders; electronic service
- 6835 Collection of tax: Internal Revenue Service; other states
Article 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States
Chapter 7. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 6901 Credits and refunds
- 6901.5 Credits and refunds; excess tax
- 6902 Claim; limitation period
- 6902.2 Refund; offset of personal income or bank and corporation tax liability
- 6902.3 Overpayments from levies or liens
- 6902.4 Waiver of limitations; financially disabled persons
- 6902.5 Motion picture tax credit
- 6902.6 Claim for refund: determination payments
- 6902.7 Small business hiring credit I
- 6902.8 Small business hiring credit I, application
- 6902.9 Small business hiring credit II
- 6902.10 Small business hiring credit II, application
- 6903 Condition; sales tax reimbursement
- 6904 Form and content of claim
- 6905 Effect of failure to file claim
- 6906 Notice of action on claim
- 6907 Interest
- 6908 Disallowance of interest; waiver
- 6909 Smog impact fee refund
Article 2. Suit for Refund
- 6931 Enjoining collection forbidden
- 6932 Necessity of refund claim
- 6933 Action for refund; limitation
- 6934 When refund claim not acted upon
- 6935 Disposition of amount of judgment
- 6936 Interest
- 6937 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 6961 Erroneous refunds; actions
- 6962 Place of trial
- 6963 Rules of procedure, etc
- 6964 Interest on erroneous refunds
Article 4. Cancellations
Chapter 8. Administration * | (View entire chapter)
Article 1. Administration
- 7051 Enforcement by board; rules and regulations
- 7051.1 Retailers; direct payment permit
- 7051.2 Retailers; direct payment permit
- 7051.3 Use tax direct payment permit
- 7051.5 Rules and regulations respecting retail grocers
- 7052 Employees and representatives of board
- 7053 Records
- 7054 Examination of records
- 7055 Reports relative to use tax liability
- 7056 Divulging of information forbidden
- 7056.5 Unauthorized inspection of information
- 7056.6 Disclosure of information; return preparers
- 7057 Disclosure to state governmental licensing entities
- 7057.5 Disclosure to state agencies
- 7058 Certificate of notice
- 7059 Notice to computer industry
- 7060 Reward program for unreported tax information
- 7063 Report to Legislature; Waterborne Vessels
Article 2. Tax Amnesty Program
- 7070 Administration
- 7071 Timeframe of program
- 7072 Waiver of penalties and criminal action
- 7073 Eligibility for participation in program
- 7074 Interest penalty
- 7075 Interest penalty exception
- 7076 Implementation of program
- 7077 Publicizing amnesty program
- 7078 Notification to taxpayers
Article 2.5. Managed Audit Program
- 7076 Board determines which accounts are eligible
- 7076.1 Eligibility
- 7076.2 Information required to conduct self-audit
- 7076.3 Authority to examine records
- 7076.4 Interest on liabilities
Article 3. The California Taxpayers' Bill of Rights
- 7080 Title
- 7081 Legislature's findings and declarations
- 7082 Administration
- 7083 Taxpayers' Rights Advocate
- 7084 Education and information program
- 7085 Identification of taxpayer noncompliance by board
- 7086 Preparation of statements by board
- 7087 Limit on revenue collected or assessed
- 7088 Evaluation of employee's contact with taxpayers
- 7089 Plan to timely resolve claims and petitions
- 7090 Procedures relating to protest hearings
- 7091 Reimbursement to taxpayer
- 7092 Investigations for nontax administration purposes
- 7093.5 Settlement authority
- 7093.6 Offers in compromise
- 7094 Release of levy
- 7094.1 Return of property
- 7095 Exemptions from levy
- 7096 Claim for reimbursement of bank charges by taxpayer
- 7097 Preliminary notice to taxpayers prior to lien
- 7098 Notice preliminary to suspension
- 7099 Disregard by board employee or officer
- 7099.1 Protection of taxpayer communications
Uncodified Sections
Chapter 9. Disposition of Proceeds | (View entire chapter)
- 7101 Retail Sales Tax Fund
- 7101.3 Disposition of funds; Fiscal Recovery Fund
- 7102 Disposition of fund
- 7103 Mass Transportation Fund
- 7103.1 Transfers to Public Transportation Account
- 7104 Transportation Investment Fund
- 7104.1 Exclusion; suspension of Transportation Investment Fund
- 7104.2 Transportation Investment Fund; continuance
- 7104.3 Transportation Investment Fund Adjustments: state agencies
- 7104.4 Remaining obligations: Transportation Investment Fund
- 7105 Transportation Deferred Investment Fund
- 7105.1 Transportation Deferred Investment Fund; successor
- 7106 Transfers to and from the Transportation Deferred Investment Fund
- 7107 Transfers Investment Fund; transfers from General Fund
Chapter 10. Violations | (View entire chapter)
- 7152 Criminal penalties
- 7153 Same
- 7153.5 Same
- 7153.6 Criminal penalties: sales suppression device or software
- 7154 Statute of limitations
- 7155 50 percent penalty
- 7156 Civil proceedings
- 7157 Restitution orders