California Revenue and Taxation Code 6012.3 – For purposes of this part, “gross receipts” and “sales price” do not …
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For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to § 11713.21 of the Vehicle Code.
(Added by Stats. 2005, Ch. 128, Sec. 6. Effective January 1, 2006. Operative July 1, 2006, by Sec. 12 of Ch. 128.)
Terms Used In California Revenue and Taxation Code 6012.3
- Contract: A legal written agreement that becomes binding when signed.
- motor vehicle: as used in this part , shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code. See California Revenue and Taxation Code 6022