Cal. RTC § 6045
This is the official text of Cal. RTC § 6045, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
Status: in_force · Read it on the official government site
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