Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 3. THE SALES TAX

Article 1. Imposition of Tax

Section 6204

6204. Tax as debt. The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax constitutes debts owed by the retailer to this state.

History.—Stats. 1968, p. 1144, in effect November 13, 1968, added the clause "and any amount unreturned to the customer which is not tax but was collected from the customer under the representation by the retailer that it was tax."