§ 6012.3
68 words·~1 min read·
/ca/revenue-and-taxation-code/6012-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)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.
(b)This section shall remain in effect only until October 1, 2026, and as of that date is repealed.