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Business Taxes Law Guide – Revision 2024
 

Transactions And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Chapter 2. Imposition of Tax

Section 7265


7265. Operative date of ordinance. No ordinance adopted pursuant to this part shall be operative on other than the first day of a calendar quarter, or prior to the first day of the first calendar quarter, commencing more than 110 days after the adoption of the ordinance.

History—Added by Stats. 1974, Ch. 532, effective August 23, 1974. Stats. 1989, Ch. 274, in effect January 1, 1990, deleted "(a) Except as otherwise provided in subdivision (b)," before "No ordinance", substituted "110" for "120", and deleted subdivision (b).