Reliance 3yr Natural Gas Water Heater # 3 40 NOCT-40 GAL NG WATER HEATER ( California Resident follow California Proposition 65 For more info Click https://www.p65warnings.ca.gov/,Returns : 10 to 25 % Restocking fee will be Charges, Customer has to pay both sides of the Fright. Installed parts are not covered for returns, Warranty: Warranty provided by the manufacturer. Contact Manufacturer in case of warranty issue)