Section 8611.

Cal. Revenue and Taxation Code - RTC § 8611.
in effect
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“Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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