§ 7053
48 words·~1 min read·
/ca/revenue-and-taxation-code/7053A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every seller, every retailer as defined in subdivision
(b)of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.