(a)(1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible
(2) When tangible personal property is delivered by an owner or former owner thereof,
or by a factor or agent of that owner, former owner, or factor to a consumer or to
a person for redelivery to a consumer, pursuant to a retail sale made by a retailer
not engaged in business in this state, the person making the delivery shall be deemed
the retailer of that property. He or she shall include the retail selling price of the property in his or her gross
receipts or sales price.
(b)(1) Notwithstanding subdivision (a), a “retail sale” or “sale at retail” shall
include a sale by a convicted seller of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that sale, regardless of whether the sale is for resale in the regular course of business.
(2) For purposes of this subdivision, all of the following shall apply:
(F) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted seller shall
be mailed within one year after the last day of the calendar month following the date
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