California Revenue and Taxation Code 30140.1 – (a) The board may adopt rules and regulations which provide for …
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(a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state.
(b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state.
Terms Used In California Revenue and Taxation Code 30140.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(Added by Stats. 1989, Ch. 634, Sec. 19. Effective September 21, 1989.)