Cal. Revenue and Taxation Code § 7053
Cal. Revenue and Taxation Code § 7053
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 7053, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918802
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Full text
Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.