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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3.3. Vehicle Smog Impact Fee

Section 6261


6261. Legislative finding and declaration. [Repealed by Stats. 2000, Ch. 32 (SB 215), in effect June 8, 2000.]