Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 8. Administration [7051 - 7099.1]
( Chapter 8 added by Stats. 1941, Ch. 36. ) ARTICLE 1. Administration [7051 - 7060]
( Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10. ) 7053.
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.
(Added by Stats. 1941, Ch. 36.)