California CodesRTC CodeDivision 2 - OTHER TAXESPart 1.6 - TRANSACTIONS AND USE TAXESChapter 1 - General Provisions and Definitions§ 7251§ 7251Added by Stats. 1969, Ch. 24.This part is known and may be cited as the “Transactions and Use Tax Law.”Cite this sectionCal. Rev. & Tax. Code § 7251 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-6-transactions-and-use-taxes/chapter-1-general-provisions-and-definitions/section-7251CopyOther sections in Chapter 1 - General Provisions and Definitions§ 7251§ 7251.1§ 7252§ 7253§ 7251.1 →