Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0331

(c) Shipments from California to Points Outside State

(1) Generally

325.0331 Carrier. A person may be regularly engaged in business as a carrier even though he does so illegally by not being registered with the Interstate Commerce Commission or any other governing agency. 6/28/83.