The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.

(Added by Stats. 1972, Ch. 1351.)

Terms Used In California Revenue and Taxation Code 7051.5

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
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