General Provisions and Definitions
Cal. RTC § 6009.2
California Statutes
(
a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business. (b) “Convicted purchaser” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under
Section or 653w of the Penal Code or
Section 2318, 2319, or of Title of the United States Code on or after the date of purchase. (
c) For purposes of this section,
Chapter 5 (commencing with
Section 17200) of Part of Division of, and
Article 1 (commencing with
Section 17500) of
Chapter of Part of Division of, the Business and Professions Code, and Title 1.5 (commencing with
Section 1750) of Part of Division of the Civil Code shall not apply to any person other than a convicted seller. (d) “Counterfeit mark” has the same meaning as that term is defined in
Section of Title of the United States Code. (e) “Counterfeit label” has the same meaning as that term is defined in
Section of Title of the United States Code. (f) “Illicit label” has the same meaning as that term is defined in
Section of Title of the United States Code. (
g) Notwithstanding
Article 2 (commencing with
Section 6481) of
Chapter 5, any notice of deficiency determination to a convicted purchaser shall be mailed within one year after the last day of the calendar month following the date of conviction.