California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2. State Board of Equalization -Business Taxes |
Chapter 4. Sales and Use Tax |
Article 14. Exchanges, Returns, Defects |
§ 1654. Barter, Exchange, ‘‘Trade-Ins” and Foreign Currency Transactions. |
§ 1655. Returns, Defects and Replacements. |