California · Revenue and Taxation Code - RTC
RTC §6162: For purposes of Section 6486, a seller is a retailer.
What this law says, in plain English
This statute defines a seller as a retailer for purposes of Section 6486. It establishes a definitional relationship between two terms.
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.