California Revenue and Taxation Code 6246 – It shall be further presumed that tangible personal property shipped …
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It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
(Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)
Terms Used In California Revenue and Taxation Code 6246
- Personal property: All property that is not real property.