Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
320.0000 INTEREST AND PENALTIES—Regulation 1703
320.0180 Purchaser Liable for Sales Tax. A purchaser who becomes liable for payment of sales tax as if he were a retailer making a retail sale under the provisions of section 6421 of the Revenue and Taxation Code has an obligation to file returns and is subject to the failure to file penalty provisions of section 6511 of the Revenue and Taxation Code. 9/3/64.