Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
(j) MERGERS AND REORGANIZATIONS
395.2057 De Facto Merger. Statutory mergers, which are not taxable, are mergers carried out in accordance with sections 1100 through 1305 of the California Corporations Code or similar laws of other states. De facto mergers include all other mergers and they are sales subject to tax. 6/24/65.