California Legal Codes and Statutes

§ 6246

Added by renumbering Section 6245 by Stats. 1943, Ch. 699.

It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

Cite this section

Cal. Rev. & Tax. Code § 6246 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-1-sales-and-use-taxes/chapter-3-the-use-tax/article-3-presumptions-and-resale-certificates/section-6246

Other sections in Article 3 - Presumptions and Resale Certificates

§ 6241§ 6242§ 6243§ 6243.1§ 6244§ 6245§ 6245.5§ 6246§ 6247§ 6248§ 6249

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