California Revenue and Taxation Code § 6012.3

Revenue and Taxation Code
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(a) For purposes of this part, “gross receipts” and “sales price” do not include that portion of the sales price returned to the purchaser of a used motor vehicle or the purchase price for the purchase of a contract cancellation option pursuant to Section 11713.21 of the Vehicle Code. (b) This section shall remain in effect only until October 1, 2026, and as of that date is repealed.

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