Laws, Regulations and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 3. Graffiti Prevention Tax* (View entire chapter)
- 7287 Authority to levy; rate of tax; "aerosol paint container"; "felt tip marker"; "marking substance"; "marking instrument" 2722
- 7287.2 Contract to administer; repeal date
- 7287.4 Collection by retailer
- 7287.6 Disposition of proceeds
- 7287.8 Administration and enforcement by board; rules and regulations
- 7287.9 Determinations; collection of tax; overpayments and refunds; administration
- 7287.10 Return and payment due date; interest; deficiency determination; refund limitation
* Chapter 3 was added by Stats. 1990, Ch. 1411, in effect January 1, 1991.