Rev. & Tax. Code, § 6201.5 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6201.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer at the rate of one-quarter of 1 percent of the sales price of the property.
(b) All revenues, net of refunds, received pursuant to this section shall be deposited in the State Treasury to the credit of the Fiscal Recovery Fund, as established pursuant to Section 99008 of the Government Code.
(c) Revenues received pursuant to this section accruing to the Fiscal Recovery Fund shall not be considered to be “State General Fund proceeds of taxes appropriated pursuant to Article XIII B” within the meaning of either Section 8 of Article XVI of the California Constitution or Section 41202 of the Education Code.
(d) This section shall become operative on July 1, 2004, and shall cease to be operative on the first day of the first calendar quarter commencing more than 90 days following a notification to the board by the Director of Finance pursuant to subdivision (b) of Section 99006 of the Government Code.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 4.14. Effective December 12, 2003. Repealing and adding actions operative March 3, 2004, pursuant to Sec. 8 of Ch. 2. Section operative July 1, 2004, by its own provisions. Became inoperative on January 1, 2016, pursuant to its own provisions.
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=6201.5.
- Text hash
- sha256 5854878de33f257036bf37046a8872be53c3c26af0c99d4849d42a7016e21d3b
- 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.
California Constitution
Government Code
Revenue and Taxation Code
Cited by 11 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6201.5. Each shows the citation as that text prints it.
Government Code
- Gov. Code, § 99002Printed as Sections 6051.5 and 6201.5 of the Revenue and Taxation Code
- Gov. Code, § 99003Printed as Section 6051.5 or 6201.5 of the Revenue and Taxation Code
- Gov. Code, § 99006Printed as Section 6201.5, of the Revenue and Taxation Code
- Gov. Code, § 99072Printed as Sections 6051.5 and 6201.5 of the Revenue and Taxation Code
- Gov. Code, § 99077Printed as Sections 6051.5 and 6201.5 of the Revenue and Taxation Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6201.3Printed as Sections 6201, 6201.2, 6201.5
- Rev. & Tax. Code, § 6201.6Printed as Section 6201.5
- Rev. & Tax. Code, § 6357.7Printed as Section 6051.2, 6051.5, 6201.2, or 6201.5
- Rev. & Tax. Code, § 6376.1Printed as Sections 6051.5 and 6201.5
- Rev. & Tax. Code, § 7101.3Printed as Sections 6051.5 and 6201.5
- Rev. & Tax. Code, § 7288.6Printed as Sections 6051.5 and 6201.5
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.