Rev. & Tax. Code, § 6066.3 · Article 2. Permits
Rev. & Tax. Code, § 6066.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property under this part and shall transmit that information to the board. The information shall be provided to the board in a format to be determined by the board after consulting with the League of California Cities and the California State Association of Counties.
(b) The information submitted to the board under subdivision (a) shall serve as all of the following:
(1) The preliminary application for a seller’s permit.
(2) Notification to the board by the city, county, or city and county of a person desiring to engage in the business of selling of tangible personal property in that jurisdiction.
(3) Notice to the board for purposes of redistribution under Section 7209.
(c) The board shall issue a determination regarding issuance of a seller’s permit and receipt of notification for purposes of paragraphs (2) and (3) of subdivision (b). The board shall provide a copy of that determination and receipt of notification to the city, county, or city and county from which the board has received information under subdivision (a). The board shall make its determination as follows:
(1) For persons for whom a determination can be made based on the information submitted, the determination shall be issued within 30 days of receipt of the information.
(2) For persons for whom additional information is required before a determination can be made, the determination shall be issued within 120 days of receipt of the information.
(d) The board shall, after consulting with the League of California Cities and the California State Association of Counties, adopt standardized data addressing and naming conventions that are compatible with local jurisdiction conventions for new registrants and, to the extent possible, for current accounts.
(e) A city, county, or city and county may not charge applicants a fee for collecting and transmitting information pursuant to this section.
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 471, Sec. 21. Effective January 1, 2004.
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=6066.3.
- Text hash
- sha256 34e6c8eeb675ff5994f72068a520f6d5a883226b72ab91ea9fbf563e6071c096
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- 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
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Revenue and Taxation Code
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