Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Sales And Use Tax Law


Section 7101

7101. Retail Sales Tax Fund. All fees, taxes, interest, and penalties, imposed and all amounts of tax required to be paid to the State under this part shall, except as provided in Section 6452.1, be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the Treasurer to be deposited in the State Treasury to the credit of the Retail Sales Tax Fund.

History.—Stats. 2003, Ch. 718 (SB 1009), in effect January 1, 2004, added ", except as . . . 6452.1," after "this part shall", and deleted "State" after "payments to the".