Revenue and Taxation Code § 6246
‹ § 6245.5§ 6247 ›Open in browserleginfo ↗6246.
It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
(Added by renumbering Section 6245 by Stats. 1943, Ch. 699.)