California § 6201.1 - Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use
Full text of California Public Contract Code - PCC § 6201.1 — Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, with citation guidance and answers to common questions.
§ 6201.1. Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use
(a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal property purchased from any retailer on or after the operative date of this subdivision, for storage, use, or other consumption in this state at the rate of 5 percent of the sales price of the property on and after the operative date of this subdivision. (b) Subdivision (a) shall become operative on December 1, 1989, and shall cease to be operative on January 1, 1991. (c) The rate prescribed by Section 6201 shall be applicable on and after the first day following the date subdivision (a) ceases to be operative pursuant to subdivision (b).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6201.1
What does Public Contract Code - PCC § 6201.1 cover?
Section 6201.1 ("Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 6201.1?
A common citation format is "Public Contract Code - PCC § 6201.1" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6201.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.