Rev. & Tax. Code, § 6045 · Article 2. Registration and Collection
Rev. & Tax. Code, § 6045
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A marketplace seller shall register with the department under Chapter 2 (commencing with Section 6051), Chapter 3 (commencing with Section 6201), or any other law that imposes a fee administered pursuant to Part 30 (commencing with Section 55001), as required, for retail sales made on its own behalf and not facilitated through a registered marketplace facilitator.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 421, Sec. 5. (AB 1402) Effective January 1, 2022. Section operative October 1, 2019, pursuant to Sec. 6049.5.
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=6045.
- Text hash
- sha256 5d85a2686e05a1e8ad0173158fa52c16fc3d49a279c334d8c98694976d87b5c8
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1, ch. 2The Sales TaxPrinted as Chapter 2 (commencing with Section 6051)
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3The Use TaxPrinted as Chapter 3 (commencing with Section 6201)
- Rev. & Tax. Code, div. 2, pt. 30FEE COLLECTION PROCEDURES LAWPrinted as Part 30 (commencing with Section 55001)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.