Rev. & Tax. Code, § 6201 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6201
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on or after July 1, 1935, for storage, use, or other consumption in this state at the rate of 3 percent of the sales price of the property, and at the rate of 2 1/2 percent on and after July 1, 1943, and to and including June 30, 1949, and at the rate of 3 percent on and after July 1, 1949, and to and including July 31, 1967, and at the rate of 4 percent on and after August 1, 1967, and to and including June 30, 1972, and at the rate of 3 3/4 percent on and after July 1, 1972, and to and including June 30, 1973, and at the rate of 4 3/4 percent on and after July 1, 1973, and to and including September 30, 1973, and at the rate of 3 3/4 percent on and after October 1, 1973, and to and including March 31, 1974, and at the rate of 4 3/4 percent thereafter.
Notes and commentary — not statutory text
History
Amended by Stats. 1991, Ch. 117, Sec. 5. Effective July 16, 1991.
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=6201.
- Text hash
- sha256 1fd4f78796dc4d070b2218d81409185f8ead836e10c1675d61f5365a97bfc640
- 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
- printed fractions are shown as 1/4
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6201. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6201.1Printed as Section 6201
- Rev. & Tax. Code, § 6201.15Printed as Section 6201
- Rev. & Tax. Code, § 6201.2Printed as Section 6201
- Rev. & Tax. Code, § 6201.3Printed as Sections 6201, 6201.2, 6201.5
- Rev. & Tax. Code, § 6201.5Printed as Section 6201
- Rev. & Tax. Code, § 6201.7Printed as Section 6201
- Rev. & Tax. Code, § 6368.2Printed as Section 6051 or 6201
- Rev. & Tax. Code, § 6377.1Printed as Section 6051 or 6201
- Rev. & Tax. Code, § 6596Printed as Sections 6051 and 6201
- Rev. & Tax. Code, § 7203Printed as Section 6201
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.