§ 6204
45 words·~1 min read·
/ca/revenue-and-taxation-code/6204A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.