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ITEMS: (Continued) <br />Order No. 427175 <br />Note 11. California Revenue and Taxation Code Section 18668, effective January 1, 1991, <br />requires that the buyer in all sales of California Real Estate, wherein the Seller shows <br />an out of State Address, withhold 3-1/3% of the total sales price as California State <br />Income Tax, subject to the various provisions of the law as therein contained. <br />5 <br />