Rev. & Tax. Code, § 6012.3 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6012.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 any restocking fees pursuant to Section 1784.43 of the Civil Code.
(b) This section shall become operative October 1, 2026.
Notes and commentary — not statutory text
History
Repealed (in Sec. 6) and added by Stats. 2025, Ch. 354, Sec. 7. (SB 766) Effective January 1, 2026. Operative October 1, 2026, by its own provisions.
Another version listed by the Legislative Counsel
Repealed as of October 1, 2026, by its own provisions. See later operative version added by Sec. 7 of Stats. 2025, Ch. 354.
(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(b) This section shall remain in effect only until October 1, 2026, and as of that date is repealed.
History (another version listed by the Legislative Counsel)
Amended by Stats. 2025, Ch. 354, Sec. 6. (SB 766) Effective January 1, 2026. Repealed as of October 1, 2026, by its own provisions. See later operative version added by Sec. 7 of Stats. 2025, Ch. 354.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6012.3.
- Text hash
- sha256 7737d7a7372a6523e97744ece6f8965e949a84bec143cfd5767d5db82d238a8a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
- the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (expired)
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