Cal. RTC § 7253
This is the official text of Cal. RTC § 7253, 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
“Transaction” or “transactions” as used in this part have the same meaning respectively as the words “sale” or “sales,” and the word “transactor” as used in this part has the same meaning as “seller,” as “sale” or “sales” and “seller” are used in Part 1 (commencing with Section 6001) of this division.
Status: in_force · Read it on the official government site
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