Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0260

(c) Shipments from California to Points Outside State

(1) Generally

325.0260 Aviation Gasoline delivered in state, tax applies to sale of, even though not all is consumed in state. 6/7/50.