Cal. RTC § 6903
This is the official text of Cal. RTC § 6903, 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) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property.
(b) For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.
(b) For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.
Status: in_force · Read it on the official government site
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