California · Revenue and Taxation Code - RTC

RTC §6164: Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.

What this law says, in plain English

Providers and sellers must maintain records, receipts, invoices, and related documents in the format the board requires.

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Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.

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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.