Revenue and Taxation Code

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Home Page >> Publications >> Vehicle Code Title Page >> Vehicle Code Table of Contents >> Appendix A Table of Contents>> Revenue and Taxation Code >> Section 6012.3

6012.3. 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 Section 11713.21 of the Vehicle Code.

(Added Sec. 6, Ch. 128, Stats. 2005. Effective January 1, 2006. Operative July 1, 2006.)