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Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes, See Ch. 6 and 9.9)
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.