California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6226
Official textleginfo.legislature.ca.gov
Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and address of all agents operating in this State, the location of all distribution or sales houses or offices or other places of business in this State, and such other information as the board may require.
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