Section 6176 Of Article 5. Inclusion Of Medi-cal Managed Care Plans In Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 2. >> Article 5.

. For the efficient administration of this article and the collection of tax from sellers, a seller shall register with the State Board of Equalization and report and pay the tax to the State Board of Equalization, which shall collect the tax.